Resources
Forms
Estate Planning Worksheet for Married Couples
Download form: Estate Planning Worksheet for Married Couples [.pdf file]
Estate Planning Worksheet for Registered Domestic Partners
Download form: Estate Planning Worksheet for Registered Domestic Partners [.pdf file]
Estate Planning Worksheet for an Individual
Download form: Estate Planning Worksheet for an Individual [.pdf file]
Articles
Nonprofit Governance Update 2009-10
Originally Published March 2009
Best practices suggest that the board of a charitable organization consult with legal counsel regarding its governing practices, contracts and policies every three years. Such regular reviews can prevent [...]
Download article: Nonprofit Governance Update 2009-10 [.pdf file]
New Estate Tax Established in May
By Dorothy Foster
Originally Published in Kistap Sun, July 2005
The Washington Legislature established a new estate tax on May 17, 2005 and made it applicable to estates of people who die after that date. The new estate tax [...]
Download article: New Estate Tax Established in May [.pdf file]
Family Charitable Entries
Originally Published May 2008
A charitable entity funded by contributions from a single individual or family and lacking broad-based support from donations by the general public (a "family foundation") is generally one of three types: a private foundation, a private-operating foundation, or a supporting organization. These organizations all serve as structures to [...]
Download article: Family Charitable Entries [.pdf file]
Presentations
International Estate Planning; Planning for the Cross-Border family
By Dorothy Foster
Originally Presented June 2008
Under U.S. law, "residence" and "domicile" are not synonymous. "Residence" is an income tax concept , and one generally establishes residence for income tax purposes by holding a "green card" or [...]
Download article: International Estate Planning; planning for the Cross-Border family [.pdf file]
Categories of Tax-Exempt Organizations.
By Dorothy Foster
Originally Presented July 2002
Nearly one million charitable, educational, religious, health and social welfare organizations create, nurture and sustain the values that frame American life. They promote altruism in a society that reinforces self-interest; community, in a society that [...]
Download article: Categories of Tax-Exempt Organizations [.pdf file]
Exempt Organization Algorithm
Originally Presented 2002
Download article: Exempt Organization Algorithm [.pdf file]
Foster Law Group In the News
Breakfast of Business Champs
Originally Published in Bainbridge Review, March 2004
New networking group focuses on island-based small office professionals.
Download article: Breakfast of business champs [.pdf file]
Could Estate be Depleted by Cost of Husband's Care?
Originally Published in Seattle Times, March 2003
Q: My husband is 77 years old, and I am 70. About a year ago, I signed up for [...]
Download article: Could estate be depleted by cost of husband's care [.pdf file]
They Make a Living by Guiding the Giving.
Originally Published in Seattle Times, February 1999
Ask Dorothy Foster what a $200-an-hour lawyer can do for a philanthropist, and she'll talk about helping people find new ways to make grants. Public charities are the simplest, most [...]
Download article: They make a living by guiding the giving [.pdf file]