When I read an article or opt ed piece and I agree with every word, it deserves a post:
http://www.nytimes.com/2009/12/28/opinion/28mon1.html
This one is right on point about the impending estate tax repeal in 2010 and the political process. Nothing further needs to be said.
so, do you think it would be a good strategy to explain this to donors and urge them to set up charitable remainder trusts now with their most appreciated assets? is this just jumping the gun?
I think it is jumping the gun. The carry over cap gains tax is only a one year law, at best. Most likely they will retroactively undo it.