Renaissance

A private foundation allows donors to contribute to foreign charities.

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

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

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

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 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.

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

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.

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 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.

By contributing low-yielding appreciated stock to a CRT, donors are able to fund their grandchildren's Section 529 plans, give to charity, avoid capital gains tax, and generate additional retirement income.

This case study illustrates how a donor can use a gift annuity to provide a fixed income stream to a relative for life, while at the same time reducing taxes and benefiting charity.

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.

DAF endows donors' long term charitable giving.

Contribution of a portion of donor's real estate holding to a DAF creates tax deductions and allows grants to charities over time.

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

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.

If other assets are available to fund non-charitable bequests, giving an IRA to charity avoids income tax to beneficiaries.

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.

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.

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.

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.

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

A CRT defers taxes upon the sale of farm equipment and provides cash flow to donors.

Scholarship fund allows donor to remain involved in charitable legacy.