Renaissance

Giving an IRA to a DAF can reduce income and estate taxes.

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.

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.

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 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.

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.

Donors use a charitable gift annuity ("CGA") to triple their retirement cash flow, receive a current income tax charitable deduction, spread out capital gain over several years, and make a gift to a college.

A donor funds a CRAT with appreciated stock to achieve an increased cash flow, defer capital gains taxes, diversify her assets, and obtain an income tax deduction. In addition, she is able to remove the stock from her gross estate for Federal estate tax purposes and make a substantial gift to charity.

By gradually transferring highly appreciated stock to a SCRUT, with the remainder passing to a DAF, a taxpayer is able to increase his lifetime cash flow, defer capital gains tax, receive an income tax deduction, make gifts to charities, and remove the stock from his estate.

By gifting qualified replacement property ("QRP") to a charity in exchange for a CGA, a donor is able to further defer capital gain taxes, increase her lifetime cash flow, create an income tax charitable deduction, and remove the QRP from her gross estate.

By transferring highly appreciated stock to a standard charitable remainder unitrust, which makes distributions to a donor advised fund, taxpayers are able to defer capital gains tax, make gifts to charities, increase their lifetime cash flow, and provide for their children.

Contributing QRP to a DAF can avoid capital gain taxes.

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.