Renaissance

By gifting qualified replacement property to a DAF, a Donor is able to free up income, receive an immediate income tax deduction, and provide annual gifts to her favorite charity.

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

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

Scholarship fund allows donor to remain involved in charitable legacy.

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

This case study illustrates the contribution by a corporation of unused property to a term of years charitable remainder trust, deferring recognition of gain on the sale and affording the corporation a charitable contributions deduction.

Donors establish a charitable lead annuity trust to reduce gift and estate taxes, provide substantial benefits to their children, and support local charities during their lifetimes.

Donor contributes appreciated stock to a CGA to reduce capital gain taxes, diversify her portfolio, increase her lifetime cash flow, and shift investment risk, while leaving money to a charity.

By transferring highly appreciated assets to a NIMCRUT, which sells these assets and reinvests primarily in variable annuities, taxpayers are able to increase their lifetime cash flow while postponing the distributions of income until it is actually needed. The taxpayers can also receive a currrent income tax deduction for the present value of the remainder interest, defer capital gains tax, and make gifts to charities.

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.

DAF endows donors' long term charitable giving.

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.

Donors contribute stock to a donor advised fund and receive an immediate federal income tax charitable deduction, reducing their net worth for estate tax purposes, and retaining the right to recommend grants from the DAF to museums and their other favorite charities.

Donor funds a charitable remainder annuity trust in order to delay incurring capital gains taxes, diversify her investment portfolio, receive an increased and level lifetime cash flow, and support charitable causes that are meaningful to her.

Donors make a gift of appreciated stock to a charitable remainder trust to eliminate capital gain taxes on the sale of the stock, create an income tax deduction, increase their net cash flow, and make a large gift to their favorite charity.

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

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.

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

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

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

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

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

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

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