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RODRIGUEZ HORII CHOI & CAFFERATA, LLP • ATTORNEYS AT LAW
After successfully practicing with major law firms, the partners of Rodriguez, Horii, Choi & Cafferata came together in 1996 with a common vision: Combine a full range of services for tax exempt organizations and develop powerhouse solutions for major foundations, philanthropic organizations and discerning ultra-high net worth individuals. “It is our job to find strategies to make ‘the watch’ run smoothly and not tell you how the watch was made.”
We pride ourselves on being a foundation of trust; recognizing what our clients want and understanding what they need. Our complementary strengths work together to provide innovative solutions simplifying the complex. We are the place where nonprofits profit most.
In a Private Letter Ruling released on February 13, the IRS denied an open source software project’s 501(c)(4) exemption application using a rationale sure to invite Monday morning quarterbacking. Rather than simply denying the application on the straight up the middle basis that the open source software project was carrying on a business with the […]
A discussion that occurs at nearly every board meeting (not to mention audit, grants and finance/investment committee meetings) of a private foundation is whether the investments and grants for the year can be “managed” to reduce the excise tax on net investment income to 1 percent. Since the enactment of the Tax Reform Act of […]
At Rodriguez, Horii, Choi & Cafferata LLP we have been drafting more charitable remainder trusts in the last year than had been the case for the past decade or so. Three things are driving client interest in a charitable remainder trust. First, as the economy continues to recover, clients have seen their assets appreciate significantly […]