Donors use a DAF to avoid capital gain on the sale of an asset, reduce income tax, and endow their charitable giving.

This article describes how a charity can use a "Charitable Put" to reduce its risk in accepting a gift of real estate.

An entrepreneur uses a CRT and ESOP to transfer his business to employees, give to charity, and retain a lifetime income stream.

Pledge agreements form a fundamental building block for charitable institutions, regardless of whether you're in capital campaigns or just carrying on good fundraising work. Usually, they are used to provide gift agreements for structured outright gifts, but with a little imagination the same purpose can be achieved using short‐term deferred gifts. The secret ingredient is clarity. Think through whether you want to make a pledge irrevocable or revocable, and, once that is decided, word your agreements carefully so that no one is surprised by the implementation. This article reflects on how good work on the front end will give the donor and the institution years of satisfaction.