Charitable Constraints

Publisher: Private Funds Management

August 13, 2015

Day Pitney Author(s) Carl A. Merino

Carl Merino co-authored an article, "Charitable Constraints," for Private Funds Management. The article explores the tax considerations pertinent to contributions of interests in private equity funds and other investment funds to charities, including potential application of the excess business holdings tax to the donation of a GP or management company interest to a private foundation.