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Protection for Unpaid Directors and Officers of Illinois Not-for-Profits: Fact or Fiction?

Illinois Bar Journal This article analyzes provisions of and amendments to the Illinois General Not-For-Profit Corporation Act of 1986 that increase the level of fault required to recover damages from…

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IRS rulings demand more careful use of revocable trusts to make gifts

ESTATE PLANNING Recent limitations on estate freezes have caused greater reliance upon alternative lifetime giving strategies. Now, however, the IRS, in its rulings, has created a roadblock to making lifetime…

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Obtaining 501c3 Status for Economic Development Organizations

Community Economic Development Law Project An Attorney’s Guide to Obtaining 501c3 Status for Economic Development Organizations Read Entire Article

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The Effective Use of GRITs To Reduce the Gross Estate

TAXES The Tax Magazine A grantor retained income trust (GRIT) is an irrevocable trust established by the grantor (the “contributor” of funds to the trust) in which the grantor retains…

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