Renaissance

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.

This case study illustrates the use of a donor advised fund to enable a donor to "test drive" a substantial gift to multiple charities.

Donors use a CRT to defer gain on the sale of real estate, obtain an income flow for their joint lives, and benefit charity.

Contribution of a portion of donor's real estate holding to a DAF creates tax deductions and allows grants to charities over time.

A gift of LLC units allows the donors to take advantage of valuation discounts while giving to charity and their heirs.

A large charitable deduction in the year of contribution to a grantor CLAT helps reduce the grantor's income taxes.

This case study illustrates the use of a CRT to defer gain on the sale of depreciated rental property.

A Flip CRUT allows the donor to diversify assets, avoid capital gains tax, and defer the income stream.

The contribution of an appreciated home to a NIMCRUT creates a charitable deduction and an income stream upon sale.

Designating a donor advised fund as the remainderman of a CRT maximizes flexibility.

A CRT can defer taxes on the sale of farm land, while providing a charitable income tax deduction and, most importantly, a gift to charity.

A DAF allows a donor to avoid gain on the sale of an appreciated asset and to steward gifts to charity over time.

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.

Donor places company stock from a qualified profit sharing plan into a CRT to defer gain, obtain a tax deduction, receive a lifetime cash flow, and create a charitable legacy.

A SCRUT can increase the donors' cash flow, defer their capital gain taxes, and provide the desired benefit to charity.

Using a charitable lead annuity trust, donors can transfer significant assets to charities and heirs, and in doing so can "zero out" gift and estate taxes.

Naming a DAF as the remainder beneficiary of a CRT gives the donor flexibility.

This case study illustrates the use of a CRT to defer gain on the sale of a closely held business, with the CRT remainder passing to a DAF.

By contributing a partial interest in appreciated rental real estate to a charitable remainder trust and then selling the balance of the property outside of the CRT, the donors increase their income stream for retirement and generate an income tax deduction to offset capital gains taxes on the sale. When trying to use a CRT to shelter gain, remember that it is not an "all or nothing" choice!

By contributing appreciated real estate to a Charitable Remainder Unitrust, a Donor can reduce her capital gain tax liability, avoid estate taxes, receive an income tax deduction, receive a lifetime cash flow, and create a lasting legacy for a charity in her hometown.

A gift to a CRT creates greater long-term cash flow than an outright sale.

This case study illustrates how a private non-operating foundation can make a distribution to a donor advised fund to meet the minimum distribution requirement, while deferring a decision on the ultimate charitable distributees.

A Donor contributes appreciated stock to a SCRUT to increase his future cash flow, further defer capital gain taxes, create an income tax deduction, and remove the stock from his taxable estate, but he is concerned about the impact the 3.8% net investment income tax ("NIIT") will have on him and the SCRUT.

Selling some stock, while contributing other stock to two different types of CRTs, meets the taxpayers' philanthropic and financial goals.

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