The Private Clients Group advises clients on structuring charitable gifts to achieve maximum income and transfer tax benefits. Gifts intended to qualify for a charitable income and/or transfer tax deduction may be made in a variety of ways, either outright or in certain qualifying trusts, to a public charity or a private foundation, either during lifetime or at death.

The Group advises clients as to the appropriate timing and structure of charitable gifts depending on many factors, including the reason for the gift, the tax benefit sought and whether the donor desires to benefit non-charitable beneficiaries as well. Lawyers in the Group also advise clients on how to create, manage and administer tax-exempt organizations, including private foundations, supporting foundations, pooled income funds and public charities, and assist clients in dealing with the many tax, financial and fiduciary issues that arise in the course of running such organizations. Our lawyers often serve as directors or trustees of such charities.