Cummings & Lockwood’s National Charitable Planning Group is unique among U.S. law firms.  The Group represents many of the nation’s largest charitable institutions in connection with their planned giving programs.  In addition, the Group has devised or reviewed sophisticated tax strategies for charitable gifts on behalf of some of the nation’s wealthiest families, often working in concert with other major law firms around the country.

The Group is headed by Conrad Teitell, acknowledged among trusts and estates lawyers as the leading author and lecturer on charitable giving topics in the United States.

The Charitable Planning Group advises individuals and charities on outright and planned gifts, including assistance with and advice to individuals, organizations and their advisors on:

• Initiating, Expanding and Operating Planned Giving Programs
• Structuring and Implementing Planned Gifts to Charity
• Promoting Planned Giving Programs
• Forming and Obtaining Tax-Exempt Status for Private Foundations and Supporting Organizations
• Tax Matters including Unrelated Business Income Tax, Tax Implications of Donors' Charitable Gifts, Private Foundation Excise Taxes, Public Charity Excess Benefit Penalty Taxes, Annual Returns