Renaissance

A NIMCRUT allows the donor to contribute valuable antiques to charity.

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.

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.

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 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 in years to come.

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 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.

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.

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

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.

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.