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Charitable giving can be very beneficial – and very complicated. It involves ensuring the desired benevolent goals are reached while maximizing the income, gift and estate tax benefits. Whether creating a charitable lead trust, charitable remainder trust, charitable gift annuity, donor advised fund, designated fund, private foundation or giving to your favorite public charity, we will lend expertise to help you further your cause. We also serve as counsel to several types of charitable organizations, such as educational, medical and cultural institutions, private and community foundations and business leagues. We also assist with the formation and implementation of fundraising and grant programs, as well as reporting to the IRS and responding to IRS examinations. From business conception to dissolution, we provide tax-exempt organizations with the proper guidance needed to remain compliant and achieve goals.

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Charitable Giving Organizations Sub-Practice cropped

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Partner

Carl W. Dufendach

Laura A. Jeltema

Laura E. Morris

Of Counsel

Jeffrey B. “Jeff” Power

Executive Partner

Jennifer L. Remondino

Oversees implementation of strategies for wealth preservation, charitable giving, business succession, and pre-transaction planning

Private Client

High Net Worth Estate and Wealth Planning

Developed and implemented a strategic wealth succession and estate plan for high net worth couple. The plan incorporates a charitable remainder trust, private foundation, grantor retained annuity trusts, &#8220;intentionally defective&#8221; grantor gift trusts, a family bank, and a family limited liability company

Represent numerous high net worth families &#8211; employing irrevocable life insurance trusts, grantor retained annuity trusts, &#8220;intentionally defective&#8221; grantor trusts, &#8220;Crummey&#8221; withdrawal rights trusts, Age 21 trusts, lifetime QTIP trusts, and other gift trusts, charitable remainder trusts, private foundations, and family limited partnerships and family limited liability companies

Established and represents multiple private foundations

Trusts & Estates

Private Foundation Representation

We have established private foundations and nonprofit organizations for our clients, and we have represented those organizations with respect to legal, labor and tax issues that arise in the course of their activities.

Private Foundations

Creation of Foundations and Nonproft Entities

We create sophisticated, multigenerational planning that maximizes the generation skipping tax (GST) exemption; charitable plans using custom beneficiary designations, various charitable remainder trusts (CRTs), charitable lead trusts (CLTs), community foundations and private foundations; various gifting plans; sophisticated insurance plans involving irrevocable life insurance trusts (ILITs) and private split dollar arrangements; multinational plans involving qualified domestic trusts (QDOTs); plans involving family business organizations with asset protection attributes and entity based valuation discounts; and value freezing plans using outright gifting, grantor retained annuity trusts (GRATs), fractional interests, sales, intentionally defective irrevocable trusts (IDITs), split interests and qualified personal residence trusts (QPRTs).

HNW Estate Planning

Sophisticated, Multi-generational Estate Planning for HNW Individuals and Families

We provided counsel to clients wishing to use private foundations. We created private foundations and other non-profit entities and obtained tax-exempt status with the Internal Revenue Service. 
We counseled private foundations regarding program-related investments and making properly-documented grants. We provided counsel to private foundations regarding governance best practices, identifying &ldquo;disqualified persons,&rdquo; and avoiding &ldquo;self-dealing&rdquo; and other prohibited transactions. 
When the client wished to create new charitable entities, we helped them to unwind private foundations.

Private Foundation Creation and Counsel

We design strategies that help clients achieve their charitable and planned giving goals. 
We provide practical advice to donors on entities, structures and vehicles for charitable giving, including the use of private foundations, donor-advised funds and supporting organizations. 
We counsel clients regarding charitable gifts and handling of unusual gifts such as closely held stock, partnership and LLC interests, real estate, art and collectibles.

Charitable Giving

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Nonprofit Organizations

Trusts and Estates

We design strategies that help clients achieve their charitable and planned giving goals. We provide practical advice to donors on entities, structures and vehicles for charitable giving, including the use of private foundations, donor-advised funds and supporting organizations. We counsel regarding charitable gifts and handling of unusual gifts such as closely held stock, partnership and LLC interests, real estate, art and collectibles.

Charitable Giving and Organizations

The Warner Norcross + Judd LLP lawyer responsible for the contents of our advertising and this website is managing partner <a href="/people/mark-j-wassink/" aria-label="Mark Wassink">Mark Wassink</a> who can be reached at <a href="mailto:mwassink@wnj.com" aria-label="email Mark Wassink">mwassink@wnj.com</a> or 616.752.2189. Please read our full <a href="/privacy-policy/" aria-label="see privacy policy">privacy policy</a> available on our website.

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