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Philip T. Temple
Partner
Email:     ptemple@mccarthyfingar.com
Phone:    914-385-1028 (direct)
Fax:        914-946-0134
 
Professional Biography
Phil is a noted practitioner in the areas of personal planning for non-profit institutions and philanthropists, major gift planning for non-profit institution development offices, and personal estate planning for individuals.

Phil is a frequent lecturer on the tax aspects of philanthropy before many charitable organizations, including, but not limited to, the American Hospital Association, Christian Stewardship Association and Council for Advancement and Support of Education. He has also spoken before many educational organizations, including, a number of Pace University Tax Institutes, the New York City Estate Planning Council, the Non-Profit Accounting Conference of the New York State Society of Certified Public Accountants, New York University’s Tax Institute and its Estate Planning Institute, as well as the Massachusetts Continuing Legal Education Program on Charitable Giving. He is a former chair of the Committee on Non-Profit Organizations of The Association of the Bar of the City of New York and a member of its Council on Taxation until its dissolution in 1999.

Click at Speaking Engagements for a partial list of some of Phil’s recent speaking engagements before various professional groups. Click Attorney News for items of news for Phil published on our web site.

Areas of Experience:
Counseling charitable organizations on major gift programs, particularly their planned giving programs
Charitable estate planning for high net worth individuals often involving significant charitable gifts
Estate Planning and Drafting of Wills and Trust Agreements
Lifetime-planning for avoidance of estate, gift, fiduciary, income and generating-skipping taxes
After-death planning for avoidance of estate, gift, fiduciary and generation-skipping taxes
Significant Matters and Cases:
Represented family with substantial art collection in planning for disposition in most effective manner through use of charitable split-interest trusts culminating in $30,000,000 bargain sale to major university art museum while taking care of family needs
Obtained significant Private Letter Rulings for major charitable clients regarding split-interest charitable trusts
Professional and Community Involvement:
Member of the founding faculty of the American Institute of Philanthropic Studies
Journals and Publications:
Philanthropy for the Not So Wealthy (Legal Notes, Spring 1998)
"How to Properly Obtain and Maintain Tax-Exempt Status for Charitable Organizations" (Taxation for Lawyers, July/August 1985)
"Using Deferred Charitable Gifts to Achieve Maximum Transmission of Family Wealth Tax-Free." (Taxation for Lawyers, March/April 1983)
Education:
Admitted to Practice:
New York
U.S. Tax Court