商品簡介
The CCH Answer Connect Guide on Charitable Planning explains the implications of the changes made by the Tax Cuts and Jobs Act. affecting the itemized deduction for certain charitable contributions made during the year to charities, governments and other qualified organizations. Discussed in this volume are the increased percentage limit for charitable contributions, the repeal of the deduction previously allowed for amounts paid for college athletic seating rights and the repeal of the substantiation exception.
作者簡介
Nancy Dempze is a partner in the trusts and estates group of Hemenway & Barnes, LLC in Boston, Massachusetts. Her practice focuses on wealth transfer planning, charitable giving and trust and estate administration. Ms. Dempze is the author of Chapter 10, Taxation Law and Conservation Gifts, in the MCLE publication Massachusetts Environmental Law. Ms. Dempze is a Fellow of the American College of Trust and Estate Counsel, and serves on its Massachusetts Committee, and is a past Co-Chair of the Boston Bar Association Trusts and Estates Section. Ms. Dempze is a Trustee of the Museum of Science, Boston where she chairs the Planned Giving Committee. She has served as President and Vice President of the Westwood Land Trust for many years and is a Trustee of Old Sturbridge Village and Manomet Center for Conservation Sciences. Ms. Dempze graduated from the University of Wisconsin, magna cum laude, and from Boston University School of Law, cum laude, where she was an editor of the Boston University Law Review. Brad Bedingfield is Counsel at Hemenway & Barnes, LLC in boston, Massachusetts. Brad works extensively with nonprofit organizations, navigating tax, regulatory and governance matters, guiding charities and nonprofits through formation, reorganizations, mergers, affiliations, and dissolution, and advising on innovative use of charitable assets, including social impact bonds and other methods of impact investing. Brad also provides planning advice for international and domestic families, including structured charitable giving, estate planning, and lifetime gifting strategies, and coordination of tax and legal requirements for cross-border families. Brad has over a decade of private practice with national firms and also previously worked as a tax law specialist with the Exempt Organizations Division of the IRS in Washington, DC. Before his legal career, Brad obtained advance degrees in English language and literature and taught medieval literature at universities in the United Kingdom, Japan and the United States.
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