Renaissance

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.

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.

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!

Donor advised fund allows corporation to make flexible contributions to charities.

By funding a charitable remainder annuity trust ("CRAT") with a life insurance policy, Donors are able to avoid income tax on the surrender of the policy, obtain a current income tax charitable deduction, increase their retirement cash flow, and create a lasting legacy to fight cancer in their son's name.

Donor creates a charitable gift annuity to eliminate capital gain taxes on the sale of appreciated stock, diversify her portfolio, and increase her lifetime income. Donor also shifts the investment risk to the charity, while supporting charitable causes that are meaningful to her.

Gift of life insurance followed by premium gifts creates large contribution to charitable causes.

The NIMCRUT allows the donors to defer taxes from sale of real property, to defer receiving cash flow until later years when most needed, and to make a substantial gift to charity.

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

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.

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

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.

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 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 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.

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

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.

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.

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

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

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

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