Renaissance

A private foundation allows donors to contribute to foreign charities.

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.

A CRT defers taxes upon the sale of farm equipment and provides cash flow to donors.

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.

A Flip-CRUT allows the donor to remove the stock from her taxable estate, create an income tax deduction, and increase her future cash flow.

Contributing low basis stock from an incentive stock option plan to a charitable remainder trust defers recognition of capital gain.

This case study illustrates how a couple can use a donor advised fund 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.

A donor contributes a portion of her real estate holdings to a DAF, creating current tax deductions and providing a source of funds for her charities for years to come.

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

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 CRT to defer gain on the sale of depreciated rental property.

Donors contribute stock to a donor advised fund and receive an immediate federal income tax charitable deduction, reducing their net worth for estate tax purposes and retaining the right to recommend grants from the DAF to museums and their other favorite charities.

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

By contributing an appreciated home to a NIMCRUT, the donors can avoid a capital gains tax, obtain a charitable income and gift tax deduction, and create an income stream for life.

IRAs are "toxic" assets in the sense that they are taxable as ordinary income to one's heirs for federal and state income tax purposes. If other assets are available, give the IRA to charity and the other assets, which typically are not taxable, to beneficiaries.

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 portion. When doing charitable tax planning, remember that it is not an "all or nothing" choice!