September 25th Program

(continued) ACS

ADVANCED CASE STUDY
"Is it Possible to Unwind Charitable Gifts Made by a Disgruntled Donor?"
Presented By: JEFFREY D. DAVINE

The case will focus on a donor who made a large number of substantial gifts to a college that included outright transfers, a gift of a remainder interest in the donor's residence, gift annuity contracts and charitable remainder trusts.  Although it wasn't made clear when the gifts were made, the donor has taken the position that all of the funds are restricted and may only be used for certain educational purposes.  As a result of certain developments, the college has determined that it will not be able to use the gifts as the donor (now claims) was intended.  As a result, the donor has indicated that she wants to unwind all of the gifts or get the college to agree to transfer the proceeds to other charities.

JEFFREY D. DAVINE is a Partner with Mitchell Silberberg & Knupp LLP.  His practice focuses on taxation, with an emphasis on tax controversy with the IRS, California Franchise Tax Board, and other state and local taxing authorities, as well as  representation of non-profit entities and charitable gift planning.

Mr. Davine is the Editor of Mitchell Silberberg & Knupp's Charitable Sector Letter;  co-author of "Charitable Giving," Advising California Nonprofit Corporations, Ch. 14 (2nd Ed. Cal CEB 1998); and co-author of "Interesting Aspects of the Income Tax Charitable Contribution Deduction," Philanthropy Alert, 1997.  Before joining Mitchell Silberberg & Knupp, Mr. Davine was a Special Assistant U.S. Attorney with the Internal Revenue Service and a specialist in two IRS Market Segment Specialization Programs: entertainers/athletes and gasoline retailers.  Mr. Davine received his J.D. from UCLA and his B.S. in Accounting & Finance from the University of California, Berkeley. 

(continued) Morning Presenation with Elizabeth A. Bawden

Charitable Gift Planning for Unmarried and Gay and Lesbian Couples
Presented By: Elizabeth A. Bawden

Charitable trusts and other planned gifts can provide singular advantages for unmarried and gay and lesbian couples.

This session will focus on the particular pitfalls and unique opportunities that arise in connection with gift planning for couples who are unmarried or gay and lesbian.

Elizabeth A. Bawden began her career in the tax department at the law firm of Gibson, Dunn & Crutcher, and joined Charles Larson in private practice in 2004. Ms. Bawden specializes in estate planning, planned giving and tax exempt organizations. She is certified by the California Board of Legal Specialization as a legal specialist in Estate Planning, Trust & Probate Law.

Ms. Bawden is a graduate of Wheaton College in Illinois and the UCLA School of Law where she served as Executive Editor of the UCLA Law Review. After law school, Ms. Bawden clerked for Judge Wiley Y. Daniel of the Federal District Court in Colorado. Ms. Bawden currently teaches planned giving at the UCLA Extension, is on the Executive Committee of the Trusts and Estates Section of the Beverly Hills Bar Association and served as 2007 President of the Planned Giving Roundtable of Southern California.

(continued) Lunch Presenation with Scott Lumpkin

Secrets of Transformational Donors
Presented By: Scott Lumpkin, Associate Vice Chancellor, University of Denver

Transformational gifts are often made by individuals who have a deep commitment to philanthropy and rely on a team of advisors to identify the best ways of maximizing their present and future impact on favorite charities.  This presentation focuses on the story of an actual couple whose twenty-year relationship with two charitable organizations produced a multi-million dollar philanthropic legacy.  Special emphasis is placed on the vital role of a closely coordinated team of advisors, including charitable gift planners, accountants, trust officers, and attorneys.
 
Level: Intermediate

Scott Lumpkin is the associate vice chancellor for the University of Denver, where he directs the university’s planned gift programs and provides senior-level leadership within the Office of University Advancement.  He earned his MBA from the University of Denver and is a past board member of the National Committee on Planned Giving as well as a founding member and Past President of the Colorado Planned Giving Roundtable.  Scott has directed national research projects focused on planned giving, including NCPG’s landmark study Planned Giving in the United States.  He speaks and writes regularly about charitable tax and estate planning techniques.  Most recently Scott helped develop NCPG’s Valuation Standards for Planned Gifts and its Guidelines for Reporting and Counting Planned Gifts.