Renaissance

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.

The NIMCRUT allows the donors to defer taxes from sale of real property, to defer receiving cash flow until later years when most needed, and to make a substantial gift to 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.

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.

Contributing qualified replacement property to a DAF is a tax-efficient way to benefit charity.

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.

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.