There are still a number of tax-smart ways to transfer the business to a nonprofit organization, and fulfill your estate planning goals.

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For example, express consent from the individual must be obtained in connection with the transfer of personal information to any other organization.

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Because of this, Mr. Gingrich and others at GOPAC decided to transfer the American Opportunities Workshop to a 501C(3) organization in order to attract tax-deductible funding.

CNN: AllPolitics - Ethics Transcript