Renaissance

A CRUT provides cash flow to meet donors' expenses during retirement, while also benefiting charity.

A community foundation or similar umbrella organization can be used to create a donor advised scholarship fund.

CRT can be a tax-efficient way to dispose of partnership interest while making a charitable gift.

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

A CGA provides an even cash flow to the donor, while deferring capital gain taxes on the sale of QDP stock.

A NIMCRUT shelters gain upon the sale of a highly appreciated vacation home.

A partnership contributes appreciated real estate to a 20-year CRT to defer taxation of the gain on the sale of the property, receiving current income tax deductions and a unitrust income interest for the CRT term, while removing assets from each partner's taxable estate.

Donor funds a Charitable Gift Annuity and a Deferred Charitable Gift Annuity with appreciated stock to secure his current and future income, obtain a current income tax deduction, and make a gift to charity.

By cashing in CDs at maturity and contributing the cash in exchange for a CGA, a donor is able to increase lifetime cash flow and benefit charity.

Donors use a DAF to avoid capital gain on the sale of a rental home, claim a significant income tax deduction, and endow their charitable giving.

Contributing qualified replacement property to a DAF is a tax-efficient way to benefit charity.

Donors contribute an appreciated mutual fund to a Charitable Gift Annuity to increase their lifetime cash flow, minimize capital gains taxes, and provide a gift to charity.

By transferring highly appreciated stock to a CRT, which makes distributions to a Special Needs Trust, taxpayers are able to defer capital gains tax, make gifts to charities, and provide for their child.

Donors make a gift of highly appreciated stock to a Flip Charitable Remainder Unitrust to eliminate capital gain taxes on the sale of the stock, create an income tax charitable deduction, increase their net cash flow for retirement, and make a large gift to their favorite charity.

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.

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

By gifting QRP to a charity in exchange for a CGA, a taxpayer is able to minimize capital gains taxes, create a dependable lifetime income stream, and give to charity.

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.

Donors use a CRT to defer gain on the sale of real estate, obtain an income flow for their joint lives, and benefit charity.

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.

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