Emanuel (“Emil”) J. Kallina, II is the managing member of Kallina & Associates, LLC and focuses his practice on estate and charitable planning for high-net-worth individuals and representing charitable organizations in complex gifts. Kallina works extensively with tax-exempt and governance issues facing charities, charitable vehicles such as the pooled income fund and charitable lead and remainder trusts, and he works with supporting organizations and private foundations. Over the years, Kallina has practiced in the related fields of business law, corporate tax law, partnerships and real estate.
Kallina is the founder of CharitablePlanning.com, a website dedicated to professionals who need the tools to complete planned and major gifts. He is also a co-founder of the Planned Giving Design Center (www.pgdc.com), a current member of the board of the American Council on Gift Annuities, chairman of the board and president of the James Foundation, a member of the board of directors of Search Ministries, a former member of the board and chairman of the board of K-Love, a former member of the board of directors of PPP (formerly NPCG), former chairman (five years) of the government relations committee of the NCPG, a co-founder of the Chesapeake Planned Giving Council and a present and former member of numerous other boards.
Kallina has testified frequently before the IRS, is a nationally recognized speaker on estate planning and charitable giving and is a frequent author on these topics.