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Goal 2: Zero Hunger
- End hunger, achieve food security, and promote sustainable agriculture -
This post is part of our blog series: 17 Days, 17 Goals. The blog series features foundations working on all 17 Sustainable Development Goals leading up to the first anniversary of the SDGs. …
Goal 3: Good Health and Well-Being
- Ensure healthy lives and promote well-being for all at all ages -
This post is part of our blog series: 17 Days, 17 Goals. The blog series features foundations working on all 17 Sustainable Development Goals leading up to the first anniversary of the…
For foundations that offer charitable remainder annuity trusts (CRATs), a new revenue procedure (Rev. Proc. 2016-42) offers a sample provision that may be included in the governing instrument of the trust (CRAT) and provides that the IRS will treat the sample provision as a qualified contingency…