White Paper

3 Pages
  • 3 Pages

Dual-Qualified Charitable Structures


A tax-efficient solution for giving in the U.S. and UK.

Americans resident in the United Kingdom have particular income tax problems with respect to structuring tax-efficient charitable gifts because they are subject to two systems of tax. In the past, Americans typically chose either to obtain tax relief in the United States or the United Kingdom and accepted that the overall benefit would be limited by the constraints of the other tax system. In particular, a US taxpayer resident in the UK found it difficult to obtain US tax relief on a gift to a UK charity and UK tax relief was not available for gifts to a US charity. This white paper reviews why the problem arose due to the limitations imposed under the tax and charity rules in the US and the UK and discusses the solution for such taxpayers.



No photo available

Roy M. Hartman, Esq.

Sacher, Zelman, Hartman, Paul, Beiley & Sacher, P.A.

Roy M. Hartman, Esq., is a director with the Miami law firm of Sacher, Zelman, Hartman, Paul, Beiley, Rolnick & Greif, P.A. Mr. Hartman is a member of the law firm’s highly experienced Securities Regulations, Compliance and Enforcement Practice Group, which represents local and large regional accounting firms, public companies, broker dealers, investment advisors and other securities professionals. He received his B.A. degree from Miami University in Oxford, Ohio, and his law degree from Case Western Reserve University in Cleveland, Ohio. Mr. Hartman began his legal career with the U.S. Securities and Exchange Commission in Miami. He is well-versed in the Sarbanes-Oxley Act of 2002, the progeny of SEC rules promulgated thereunder, and the standards of the Public Company Accounting Oversight Board. Mr. Hartman has frequently lectured on these matters, as well as accountants’ liability under state and federal laws. He has spent his entire legal career in Florida, and is a member of The Florida Bar and the bars of all the federal courts in Florida.

(ka 9/3/14 updated into)

Subject Areas of Interest: Accountants' liability, lender liability, creditor's rights, foreclosures, bankruptcy issues and remedies, Sarbanes-Oxley Act, recent developments in SEC and PCAOB enorcement actions, Federal and Florida Rules of Civil Procedure, civil discovery rules and abuses, Federal Computer Fraud and Abuse Act, letters of credit, Uniform Commercial Code, especially Article 9

Years of experience: 34 plus

Paul M. Roy

Paul M. Roy


  • Former partner and now of counsel with Withersworldwide
  • Practice focuses on domestic and international tax, estate planning, and nonprofit organizations
  • Advises private foundations and other nonprofit organizations on tax matters and counsels private clients with respect to planned giving
  • Advised some of the largest private foundations in the U.S., as well as numerous U.S. and non U.S. museums, universities and other public charities
  • Member of the New York, Connecticut and Massachusetts Bar Associations
  • J.D. degree, Georgetown University Law School; B.S. degree, The Wharton School at University of Pennsylvania; B.A. degree, The University of Pennsylvania School of Arts and Sciences
  • Can be contacted at 203-974-0332 or [email protected]
Lawton C. Leung

Lawton C. Leung


  • Attorney with Withersworldwide
  • Practice focuses on domestic and international tax, estate planning, and nonprofit organizations
  • Advises donors with respect to planned giving structures
  • Advises public charities, private foundations, and other tax-exempt organizations on formation, tax, and regulatory matters
  • Member of the New York and Connecticut Bar Associations
  • LL.M. degree in taxation, New York University School of Law; J.D. degree, Boston College Law School; A.B. degree, Dartmouth College
  • Can be contacted at 203-974-0356 or [email protected]

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today

Access to all training products $699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.