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Jason Wagner
- Sep 12, 2016
- 2 min
What is a 501(c)(3) organization?
A 501(c)(3) organization is the most common type of tax-exempt entity that falls under Internal Revenue Code 26 U.S.C. § 501(c), the law that provides for the different types of nonprofit organizations. For an organization to become a 501(c)(3) its activities must have the following purposes: charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, or preventing cruelty to children or animals. The term charitab
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Jason Wagner
- May 8, 2015
- 2 min
Charitable Remainder Trusts Can Help Retiring Farmers
One of the most common situations facing retiring farmers is a looming income tax burden. From year to year, farmers are buying seed, fertilizer, and other inputs for next year’s operations while also deducting machinery and equipment. In the last year of business, the farmer often has assets with little tax basis and no offsetting input and business expenses to reduce taxable income. Charitable remainder trusts can offer relief for farm owners in this situation. A charitabl
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