Renaissance

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.

Scholarship fund allows donor to remain involved in charitable legacy.

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

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

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 charitable income tax deduction to the donor and an income stream to donor's partner.

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.

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

Donors' gift of an insurance policy allows them 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 in their son's name to support children's charities.

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.

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.

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.

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