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  • September 1982 (Revised July 2007)
  • Background Note

Gift and Estate Taxes

By: Henry B. Reiling and Timothy O'Brien
Identifies and discusses the major features of the federal gift and estate tax, plus major nontax implications. View Details
Keywords: Finance; Taxation; Business and Government Relations; Public Administration Industry
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  • February 2014
  • Teaching Note

Advising Families on Estate Planning

By: Robert C. Pozen
Sean Warrick is an estate planning adviser at Hellwig & Macon. He is preparing for meetings with two clients. His first clients are Peggy and David Bartley, a professional married couple of moderate wealth. His second clients are Ray and Michelle Polanski, a couple... View Details
Keywords: Estate Planning; Estate Tax; Gift Tax; Gift Giving; Generation Skipping Tax; Tax Accounting; Tax Strategy; Taxes; Taxation; Retirement; Financial Services Industry; United States
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  • January 2014 (Revised June 2014)
  • Case

Advising Families on Estate Planning

By: Robert C. Pozen and Lucas W. Goodman
Sean Warrick is an estate planning adviser at Hellwig & Macon. He is preparing for meetings with two clients. His first clients are Peggy and David Bartley, a professional married couple of moderate wealth. His second clients are Ray and Michelle Polanski, a couple... View Details
Keywords: Estate Planning; Estate Tax; Gift Tax; Generation Skipping Tax; Tax Accounting; Tax Strategy; Taxes; Taxation; Retirement; United States
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  • 01 Dec 2012
  • News

HBS Gift Planning

family in the future. Under current IRS valuation methods, the portion of a charitable lead trust gift that will be transferred to family can be discounted, meaning that significant gifts can be made with... View Details
  • Web

Charitable Gift Annuity - Alumni

Giving Charitable Gift Annuity Giving Charitable Gift Annuity When you establish a charitable gift annuity, you and/or others receive fixed payments for life, and HBS receives... View Details
  • February 2009 (Revised June 2010)
  • Background Note

Note on Valuing Control and Liquidity in Family and Closely Held Firms

Most companies around the world are family controlled and/or closely held. The need to value these companies routinely arises in practice for a variety of reasons, e.g., to buy out minority shareholders; for gift and estate tax purposes; to tie executive compensation... View Details
Keywords: Family Business; Financial Liquidity; Governance Controls; Valuation
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  • 19 Dec 2023
  • Research & Ideas

$15 Billion in Five Years: What Data Tells Us About MacKenzie Scott’s Philanthropy

of gifts over time. So many in the nonprofit and philanthropy world wondered how Scott’s nonconforming principles would be expressed in her actual giving. Scott, whose net worth has been estimated to top $40 billion, established the... View Details
Keywords: by Matthew Lee, Brian Trelstad, and Ethan Tran
  • Web

Giving - Alumni

charitable income tax deduction for its mean fair market value on the date of the gift and avoid capital gains tax. To ensure proper crediting of your gift, please use our online form to notify us of your... View Details
  • 01 Jan 2024
  • Blog Post

Answers to Your Top Questions about Financial Aid at HBS

gifts that do not need to be paid back. The average HBS Scholarship is approximately $46,000 per year, or $92,000 over the two years of the program. All students are encouraged to apply for an HBS Scholarship after being admitted to the... View Details
  • Web

Ways to Give Today - Alumni

Donor name, degree/year, and intended gift purpose (fund name) Stock Transfer When giving long-term appreciated stock to HBS, donors may take a charitable income tax deduction for its mean fair market value... View Details
  • 17 Apr 2012
  • First Look

First Look: April 17

responsibility for securing these materials.   Working PapersPayout Taxes and the Allocation of Investment Authors:Bo Becker, Marcus Jacob, and Martin Jacob Abstract When corporate payout is taxed, internal equity (retained earnings) is... View Details
Keywords: Carmen Nobel
  • Web

Research Community - Doctoral

Student Research Tax Elasticities of Top Donors: Evidence from Family Foundations By: Simon Essig Aberg 02 JUN 2025 | Faculty & Research Are ESG Improvements Recognized? Perspectives from the Public Sentiments By: Shaolong Wu 01 JUN 2025... View Details
  • Web

FAQ - Alumni

Giving FAQ Giving FAQ What is the School’s Federal Tax Identification Number? HBS gifts are managed under the umbrella of Harvard University’s Federal Tax Identification... View Details
  • Web

Help - Alumni

option but is not automatically applied. Couples must indicate if they would like their gift to be entered jointly, in which case the amount will be split 50/50 for tax purposes but each person will receive... View Details
  • Web

Planned Giving - Alumni

uses the remainder as you directed. Charitable Lead Trust A CLT enables you to support HBS and transfer assets to children or other heirs at a reduced tax cost. Gifts of Assets Complex Assets Tangible... View Details
  • 18 Jun 2020
  • Research & Ideas

What Is an "Essential" Purchase for a Low-Income Family?

won a $200 gift card in a community raffle and decided to buy a $200 flat-screen television. Participants were divided into two groups: in one, Joe was described as lower-income, or in the bottom 25 percent of US households, while in the... View Details
Keywords: by Rachel Layne
  • Web

Donor-Advised Fund - Alumni

charities whenever you wish. Benefits An immediate charitable tax deduction for the full amount of your gift Professional management services provided by Harvard Management Company (HMC) at no cost to you... View Details
  • Web

Global Opportunity Fellowship GO: AFRICA - Alumni

provide tax advice. NOTE: HBS will not be able to make payments in jurisdictions where such payments may violate gift ban rules, create a local tax obligation for HBS, create... View Details
  • Web

Dillon House | About

Dillon House C. Douglas Dillon Dillon House was made possible through a gift from Clarence Dillon (Harvard 1905), and honored his son, C. Douglas Dillon (Harvard 1931), a US treasury secretary. Home to the MBA Admissions Office, Dillon... View Details
  • Web

Philanthropy - Institute For Strategy And Competitiveness

increased more than 1,100%. As new wealth continues to pour into foundations, the authors take a timely look at the field and conclude that radical change is needed. First, they explain why. Compared with direct giving, foundations are strongly favored through View Details