Renaissance
-
CharitablePlanning.com Author

Biography
Headquartered in Indianapolis, Renaissance Administration LLC (Renaissance) is the largest independent charitable gift services provider in North America. Renaissance currently supports nearly $6 billion of charitable planned gift assets under administration and 21,000 gift instruments. Our team has over 680 years of charitable gift experience and is focused on each individual client to provide impeccable service, a commitment to excellence, and continuous innovation. We have been serving institutions, financial professionals, and individual donors for over 27 years.
Commentary
Funding a Section 529 Plan
-
By contributing low-yielding appreciated stock to a CRT, donors are able to fund their grandchildren's Section 529 plans, give to charity, avoid capital gains tax, and generate additional retirement income.
Sale of a Corporation Through a CRT
-
A flip CRUT accommodates a delayed sale of contributed assets and provides benefits to donors and charity.
Sale of Tangible Personal Property/Retirement Income
-
Making Grants to Foreign Charities
-
A private foundation allows donors to contribute to foreign charities.
Making Gifts to a Brother
-
This case study illustrates how a donor can use a gift annuity to provide a fixed income stream to a relative for life while at the same time reducing taxes and benefiting charity.
Sale of Farm Equipment
-
A CRT defers taxes upon the sale of farm equipment and provides cash flow to donors.
All Cash Merger
-
Contributing stock to a Flip Unitrust prior to a merger saves donors immediate capital gain taxes, provides an income tax charitable deduction, and increases future retirement income.
Increasing Lifetime Cash Flow with Annual Contributions to a CRT
-
Incentive Stock Options
-
Contributing low basis stock from an incentive stock option plan to a charitable remainder trust defers recognition of capital gain.
LLC Owned by a Flip-CRUT
-
By transferring highly appreciated stock to a Flip-CRUT, which creates a single member LLC to hold the stock and other investments, taxpayers can control the Flip-CRUT's income flow, defer capital gains tax, and make gifts to charities.
Donor Advised Fund Lets Couple See Charitable Benefits During Lifetime
-
This case study illustrates the use of a donor advised fund to enable a donor to "test drive" a substantial gift to multiple charities.
Partnership Distributes Assets to Partners, Who Then Create CRTs
-
Planning for Gifts of Mortgaged Real Estate
-
Contribution of a portion of donor's real estate holding to a DAF creates tax deductions and allows grants to charities over time.
Using an LLC as a Double Discounting Tool with a CLAT
-
Using a FLIP Unitrust to Diversify
-
A Flip CRUT allows the donor to diversify assets, avoid capital gains tax, and defer the income stream.
Naming a DAF as the Charitable Beneficiary of a CRT
-
Designating a donor advised fund as the remainderman of a CRT maximizes flexibility.
Using a Donor Advised Fund to Sell a Rental Home and Endow Charitable Gifts
-
A DAF allows a donor to avoid gain on the sale of an appreciated asset and to steward gifts to charity over time.
Stock Redeemed From a CRT
-
A charitable remainder trust defers taxes upon the redemption of stock, assists in the gradual phase-out of stockholders, and allows for gifts to charity.
Maintaining Full Value of Securities' Net Unrealized Appreciation
-
Increasing Lifetime Cash Flow
-
A SCRUT can increase the donors' cash flow, defer their capital gain taxes, and provide the desired benefit to charity.
New Life for an Old Insurance Policy (Part II)-
Donors transfer a life insurance policy to a charitable remainder unitrust and avoid income tax on the surrender of the policy. They are also able to obtain a current income tax charitable deduction, increase their retirement cash flow, and create a lasting legacy to support the treatment of brain tumors.