Renaissance

This case study illustrates how a charitable gift annuity can prevent the improvident use of IRA proceeds.

Contribution to a DAF saves income taxes and allows the donors to decide later on the amount they would like to give and which charities they would like to benefit.

By gifting stock to a charity in exchange for a CGA, taxpayers minimize the burden of paying capital gains tax, receive an immediate income tax charitable deduction, and provide for a lifetime income stream.

Contributing stock to a CRT creates a level cash flow during donor's retirement.

Contributing an appreciated asset to a CGA allows donors to benefit charity, defer capital gain taxes, and increase lifetime cash flow.

Stock acquired through incentive stock options is contributed to a DAF, reducing capital gain taxes and fulfilling charitable intent.

Donors use a charitable gift annuity ("CGA") to triple their retirement cash flow, receive a current income tax charitable deduction, spread out capital gain over several years, and make a gift to a college.

A donor funds a CRAT with appreciated stock to achieve an increased cash flow, defer capital gains taxes, diversify her assets, and obtain an income tax deduction. In addition, she is able to remove the stock from her gross estate for Federal estate tax purposes and make a substantial gift to charity.

By gradually transferring highly appreciated stock to a SCRUT, with the remainder passing to a DAF, a taxpayer is able to increase his lifetime cash flow, defer capital gains tax, receive an income tax deduction, make gifts to charities, and remove the stock from his estate.

By gifting qualified replacement property ("QRP") to a charity in exchange for a CGA, a donor is able to further defer capital gain taxes, increase her lifetime cash flow, create an income tax charitable deduction, and remove the QRP from her gross estate.

By transferring highly appreciated stock to a standard charitable remainder unitrust, which makes distributions to a donor advised fund, taxpayers are able to defer capital gains tax, make gifts to charities, increase their lifetime cash flow, and provide for their children.

Contributing QRP to a DAF can avoid capital gain taxes.

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.

A DAF allows a donor to have flexibility in her charitable giving.

Adding QDOT provisions to a CRT allows a donor to benefit a non-citizen spouse without incurring immediate gift tax.

Utilizing life insurance and a CLAT allows donors to make substantial contributions to charity while leaving assets for their heirs.

A donor with a concentrated position in low-basis stock can diversify and defer capital gains taxes by contributing the stock to a CRT.

A company in the community is able to provide college scholarships to local students through a private foundation.

Donors choose a testamentary charitable lead annuity trusts as a vehilce to reduce estate taxes, preserve a portion of their children's inheritance for their children's retirement years, and provide support for charitable organizations in their community.

Donors contribute "hard-to-sell" real estate to a FLIP Unitrust to avoid capital gain taxes on the sale, obtain a current income tax charitable deduction, minimize income for several years, and retain the flexibility to create a steady stream of income during retirement.

By using a Deferred Charitable Gift Annuity, the Donor is able to defer capital gain taxes, diversify her portfolio, and increase her lifetime cash flow for retirement. The Donor also shifts investment risk to the charity while creating a legacy to support causes that are meaningful to her.

By transferring highly appreciated stock to a SCRUT, with the remainder passing to a DAF upon the death of the last surviving partner, a taxpayer is able to increase the lifetime cash flow for himself and his life partner, defer capital gains tax, and make gifts to charities.

Donors establish a deferred charitable gift annuity in order to reduce capital gain taxes, diversify their portfolio, and receive an increased, level, and dependable lifetime cash flow. The donors also shift investment risk to the charity, while supporting charitable causes that are meaningful to them.

A grantor CLAT can allow for a gift to charity with principal reverting to grantors.

Husband and wife use a charitable gift annuity to defer gain on the sale of stock in a merger transaction, and promote their favorite charity at the same time!