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A collection of articles contributed by Cornerstone team members on selected topics.

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Funding a Charitable Gift Annuity from an IRA

Donors have been asking for years if a charitable gift annuity can be funded from an Individual Retirement Account (IRA). Until Congress passed the SECURE Act 2.0 of 2022, the donor would have to take an IRA distribution, pay the…

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Authorized Signer Update for Organizational Clients 

Authorized signers on an organizational brokerage account play a critical governance and  security role. These individuals are permitted to act on behalf of the organization for  account-related activities such as money movements and administrative requests.  Keeping this list accurate is…

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How to Set Up an Endowment Fund for a Nonprofit

Endowment funds for nonprofits are a vital tool for long-term stability and mission growth. By creating an endowment for a nonprofit, organizations can ensure that resources are available not only today but also for generations to come. Establishing an endowment…

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Different Types of Planned Gifts

Planned gifts (also known as Legacy gifts) are charitable gifts made today for a future benefit to the charity. Examples of planned gifts are charitable gift annuities, charitable remainder trusts, and bequests in a will. Some of the planned gifts…

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Cornerstone 3rd Quarter 2025 Commentary

There is nothing more difficult to take in hand, more perilous to conduct, or more uncertain in its success, than to take the lead in the introduction of a new order of things. – Niccolo Machiaveli The fragility of a…

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Cornerstone 2nd Quarter 2025 Commentary

The benefits of a tariff are visible. Union workers can see they are ‘protected’. The harm which a tariff does is invisible. It’s spread widely. There are people that don’t have jobs because of tariffs but they don’t know it…

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Cornerstone 1st Quarter 2025 Commentary

The Not so Glorious Revolution The Revolution was made to preserve our ancient, indisputable laws and liberties, and that ancient constitution of government which is our only security for law and liberty. Edmund Burke (Between Revolutions: Re-apprraising the Restoration in…

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Tariff Tantrum

The fallout from “Liberation Day” has been anything but liberating!  The Trump Administration managed to thoroughly upset global markets with the rollout of “reciprocal” tariffs.  Following the initial release on April 2, markets began a sell-off which increased in intensity…

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Cornerstone 4th Quarter 2024 Commentary

We all want progress. But progress means getting nearer to the place where you want to be. And if you have taken a wrong turning, then to go forward does not get you any nearer. If you are on the…

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