Renaissance

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!

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.

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.

This case study illustrates the use of a CRT to make a charitable gift, while diversifying an investment portfolio, deferring gains, and increasing cash flow.

By contributing a partial interest in appreciated rental real estate to a charity and then selling the balance of the property, donors increase their income stream for retirement and generate an income tax deduction to offset the capital gains tax on the sale.

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.

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

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

This case study illustrates the use of a CRT to defer gain on the sale of qualified replacement property acquired with proceeds of an employee stock ownership plan.

In this case study, donors fund a charitable remainder unitrust with a portion of the remainder they receive from a testamentary charitable lead annuity trust.

Donors contribute appreciated stock to a charitable remainder annuity trust to reduce capital gain taxes, create an income tax deduction, increase their cash flow, and make gifts to their favorite charities.

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.

Naming a CRT as an IRA beneficiary can provide an income stream for heirs, and may be one of the few ways to "stretch" the payout from an IRA over a beneficiary's life expectancy.

If other assets are available to fund non-charitable bequests, giving an IRA to charity avoids income tax to beneficiaries.

By establishing a NIMCRUT, a donor is able to give to charity, avoid capital gains on the sale of his business, and provide for retirement income.

Contributing stock to a CRT prior to a merger saves immediate capital gain taxes, and provides the donors with a vehicle for their philanthropy.

Donation of life insurance policy to charity yields income tax savings to donors.

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

A Corporation may use a CRT to make a tax-efficient donation of real estate to charity.

The Grantor CLAT offers a large income tax deduction in the year of the gift.

DAF endows donors' long term charitable giving.

This case study illustrates the use of a net income charitable remainder unitrust with makeup provisions as a vehicle for reinvesting in a portfolio, which is structured for growth rather than current income.

Contributing appreciated stock to a CRAT defers capital gains taxes and provides a steady cash flow to the donor.

A Flip CRUT may be useful for assets that will not be sold immediately.

A CGA provides regular cash flow to donors.