Renaissance

This case study illustrates the use of a net income charitable remainder unitrust with makeup provisions as a vehicle for reinvesting in a portfolio, which is structured for growth rather than current income.

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.

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.

The taxpayers can avoid gain when liquidating securities arising from a sale to ESOP by using a CRT.

DAF endows donors' long term charitable giving.

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.

With interest rates low and equity markets unpredictable, a CRAT can provide a level cash flow, together with a charitable deduction.

A CGA provides regular cash flow to donors.

Scholarship fund allows donor to remain involved in charitable legacy.

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

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

A Flip CRUT may be useful for assets that will not be sold immediately.

SCRUT provides a regular cash flow during the donors' lives.

CGA provides a deduction upon contribution, followed by regular cash flow.

A NIMCRUT can be used as a tool for long-term planning, but be flexible enough to change investment strategies on an ongoing basis.

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.

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

CRT increases donors' cash flow and saves on capital gain taxes.

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

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

Contributing appreciated stock to a CRAT defers capital gains taxes and provides a steady cash flow to the donor.

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

A Corporation may use a CRT to make a tax-efficient donation of real estate to charity.

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