Renaissance
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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
Using a Donor Advised Fund to Sell a Rental Home and Endow Charitable Gifts
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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
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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
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Increasing Lifetime Cash Flow
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A SCRUT can increase the donors' cash flow, defer their capital gain taxes, and provide the desired benefit to charity.
Zero Estate Tax Planning using a CLAT
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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.
Convenient Giving
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Naming a DAF as the remainder beneficiary of a CRT gives the donor flexibility.
No Tax on Sale of Real Estate
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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!
Planning Opportunities with Real Estate
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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.
Private Foundation Grant to Donor-Advised Fund
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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.
Net Investment Income Tax and CRTs
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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.
Three-Way Split Sale
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Selling some stock, while contributing other stock to two different types of CRTs, meets the taxpayers' philanthropic and financial goals.
Donor Advised Fund Avoids Capital Gain and Endows Charitable Giving
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Donors use a DAF to avoid capital gain on the sale of an asset, reduce income tax, and endow their charitable giving.
Providing Cash Flow for a Non-Citizen Spouse
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By transferring highly appreciated stock to a QDOT-CRT, a taxpayer is able to provide for his non-U.S. citizen spouse, avoid gift taxes, minimize capital gain and income taxes, diversify his portfolio, and give to charity.
Giving Pre-Merger Stock to a CRT
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Contributing stock to a SCRUT prior to a merger saves donors immediate capital gain taxes.
CRT as the Beneficiary of an IRA
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Naming a CRT as an IRA beneficiary can provide an income stream for heirs, reduce estate and income taxes, and make a gift to charity.
Increasing Lifetime Cash Flow with Annual Contributions to a CRT
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A donor gradually contributes appreciated stock to a SCRUT to defer capital gains tax, receive an income tax deduction, remove the stock from her estate, increase her future cash flow, and most importantly make a charitable gift.
CRT as the Beneficiary of an IRA
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Naming a CRT as an IRA beneficiary can benefit a third person and prevent an improvident use of IRA proceeds.
No Tax on Sale of Real Estate
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When trying to use a charitable remainder trust to sell an asset, remember that it is not an "all or nothing" choice. Here, the donors decide to liquidate a property, but to defer only a portion of the gain using the CRT.
CRT as the Beneficiary of an IRA
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Naming a CRT as an IRA beneficiary can reduce income and estate taxes, while benefiting a third person.
Keeping the Full Value of Securities' Net Unrealized Appreciation at Work
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A CRT allows diversification of assets and deferral of gain for company stock distributed from a profit sharing plan.
Sale of Farm Land-
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.