Freeman, Freeman & Smiley LLP

Service Details

Charitable Organizations

Freeman Freeman & Smiley, LLP's Charitable and Non-profit Organizational Planning practice provides services in the development of private foundations, supporting organizations and other public and private charities, licensing of organizations to issue gift annuities, strategic endowment planning and board consultation.  Our Donor and Prospect Advisory services include individual donor consultations and proposals, consultation with donor advisors, tax deduction reports or proposals, and drafting planned gift instruments, such as gift annuities, gift and pledge agreements, charitable remainder trusts, charitable lead trusts and lifetime agreements.

We work closely with development staff and board members to help non-profit organizations implement strategies for successful fund-raising, administering planned gifts and governing the organization.

Presentations & Publications

  • "Decision 2012 - The End of 2010 Tax Relief Act" | Neuberger Berman Group LLC | August 2012
  • "Charitable Planning in a Time of Uncertainty" | Visiting Nurse & Hospice Care Sansum Diabetes Research Institute | August 2012
  • "Restricted Funds" | Western Regional Conference on Planned Giving | May 2003
  • "Restricted Funds: How Restricted is Restricted?" | California CPA Education Foundation Not-for Profit Organization Conference | January 2003
  • "Flipping the Switch" | Journal of Gift Planning | August 2001
  • "Charitable Planning for Stock Options, Rule 144 Stock and IPOs" | National Conference on Planned Giving | October 1998
  • "Organizing and Maintaining Tax Exempt Status" | Tax Exempt Organizations and Private Foundations, Federal Tax Services (published by Matthew Bender)