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This is not a gift in the eyes of the IRS or, for that matter, CASE. The gift has not been irrevocably given. The donor has retained control. And, depending ...
Has anyone encountered a request to include a clawback provision in an endowment? The information that I have so far is that the donor is an organization ...
Hi Durena, There is an aasp Best Practice document which discusses partial interest gifts in depth. If you're a member I suggest downloading it to ...