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Charities and Charitable Giving
Scarborough McNeese O'Brien & Kilkenny, PC

Private foundations, charitable organizations, and charitable trusts

The tax department of Scarborough, McNeese, O'Brien & Kilkenny assists our clients with a full range of services relating both to the creation of charitable entities and to obtaining and maintaining tax-exempt status with the Internal Revenue Service. This area of the firm's practice involves preparation and filing of all corporate and trust documents, representation of the client before the Internal Revenue Service, and continuing representation of exempt entities for all of their legal, administrative and general tax needs. We are well-versed in advising tax exempt entities on all aspects of federal and state law, including such topics as prohibited inurement and private benefit issues, and unrelated business income and excess benefit issues. We represent individual clients and families in establishing private charitable foundations as a means to carry out their specific philanthropic desires, and we advise charitable entities regarding their general legal needs, including corporate, trust, real estate, and contract matters.

In addition to representing tax-exempt entities, we are honored to serve our individual clients in planning for gifts to charitable and religious entities by use of a variety of tax-favored forms, including charitable remainder trusts, charitable lead trusts, and charitable annuities. This type of planning is at times also brought into play out in connection with our client's goals of maximizing income and estate tax deductions.