On October 5, 2006, the New York office authored an Alert Memorandum entitled, “Memorandum Regarding Recent Developments in the Tax Law Affecting Individuals and Charitable Organizations.” The memorandum briefly briefly highlights recent tax law changes that may be of interest to our individual clients and to charitable organizations, including those affected by the Pension Protection Act of 2006, which was signed into law by President Bush on August 17, 2006.