Planning for contributions by individuals and private foundations to foreign charities requires careful attention. In this article from the July 2005 issue of Estate Planning Journal, Philadelphia attorney Richard L. Fox reviews the complex tax rules as well as nontax laws and best practices aimed at preventing the diversion of contributions to fund terrorism.  MORE »

The United States has been described as the "great melting pot." So, is it any wonder that given the origins of its people, their wealth and their generosity, that many charitable gifts would find their way to foreign lands? In this edition of Gift Planner's Digest, Los Angeles attorney Jane Peebles discusses the tax rules governing "cross border" gifts.  MORE »