White Paper

3 Pages
  • 3 Pages

Dual-Qualified Charitable Structures

 

A tax-efficient solution for giving in the U.S. and UK.

Americans resident in the United Kingdom have particular income tax problems with respect to structuring tax-efficient charitable gifts because they are subject to two systems of tax. In the past, Americans typically chose either to obtain tax relief in the United States or the United Kingdom and accepted that the overall benefit would be limited by the constraints of the other tax system. In particular, a US taxpayer resident in the UK found it difficult to obtain US tax relief on a gift to a UK charity and UK tax relief was not available for gifts to a US charity. This white paper reviews why the problem arose due to the limitations imposed under the tax and charity rules in the US and the UK and discusses the solution for such taxpayers.

Faculty

Roy M. Hartman, Esq.

Sacher, Zelman, Hartman, Paul, Beiley & Sacher, P.A.

Paul M. Roy

Withersworldwide

Lawton C. Leung

Withersworldwide

Agenda

Faculty

No photo available

Roy M. Hartman, Esq.

Sacher, Zelman, Hartman, Paul, Beiley & Sacher, P.A.

Roy M. Hartman, Esq., is a director with the Miami law firm of Sacher, Zelman, Hartman, Paul, Beiley, Rolnick & Greif, P.A. Mr. Hartman is a member of the law firm’s highly experienced Securities Regulations, Compliance and Enforcement Practice Group, which represents local and large regional accounting firms, public companies, broker dealers, investment advisors and other securities professionals. He received his B.A. degree from Miami University in Oxford, Ohio, and his law degree from Case Western Reserve University in Cleveland, Ohio. Mr. Hartman began his legal career with the U.S. Securities and Exchange Commission in Miami. He is well-versed in the Sarbanes-Oxley Act of 2002, the progeny of SEC rules promulgated thereunder, and the standards of the Public Company Accounting Oversight Board. Mr. Hartman has frequently lectured on these matters, as well as accountants’ liability under state and federal laws. He has spent his entire legal career in Florida, and is a member of The Florida Bar and the bars of all the federal courts in Florida.

(ka 9/3/14 updated into)

Subject Areas of Interest: Accountants' liability, lender liability, creditor's rights, foreclosures, bankruptcy issues and remedies, Sarbanes-Oxley Act, recent developments in SEC and PCAOB enorcement actions, Federal and Florida Rules of Civil Procedure, civil discovery rules and abuses, Federal Computer Fraud and Abuse Act, letters of credit, Uniform Commercial Code, especially Article 9

Years of experience: 34 plus

Paul M. Roy

Paul M. Roy

Withersworldwide

  • Former partner and now of counsel with Withersworldwide
  • Practice focuses on domestic and international tax, estate planning, and nonprofit organizations
  • Advises private foundations and other nonprofit organizations on tax matters and counsels private clients with respect to planned giving
  • Advised some of the largest private foundations in the U.S., as well as numerous U.S. and non U.S. museums, universities and other public charities
  • Member of the New York, Connecticut and Massachusetts Bar Associations
  • J.D. degree, Georgetown University Law School; B.S. degree, The Wharton School at University of Pennsylvania; B.A. degree, The University of Pennsylvania School of Arts and Sciences
  • Can be contacted at 203-974-0332 or [email protected]
Lawton C. Leung

Lawton C. Leung

Withersworldwide

  • Attorney with Withersworldwide
  • Practice focuses on domestic and international tax, estate planning, and nonprofit organizations
  • Advises donors with respect to planned giving structures
  • Advises public charities, private foundations, and other tax-exempt organizations on formation, tax, and regulatory matters
  • Member of the New York and Connecticut Bar Associations
  • LL.M. degree in taxation, New York University School of Law; J.D. degree, Boston College Law School; A.B. degree, Dartmouth College
  • Can be contacted at 203-974-0356 or [email protected]

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