Renaissance
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CharitablePlanning.com Author

Biography
Headquartered in Indianapolis, Renaissance Administration LLC (Renaissance) is the largest independent charitable gift services provider in North America. Renaissance currently supports nearly $6 billion of charitable planned gift assets under administration and 21,000 gift instruments. Our team has over 680 years of charitable gift experience and is focused on each individual client to provide impeccable service, a commitment to excellence, and continuous innovation. We have been serving institutions, financial professionals, and individual donors for over 27 years.
Commentary
DAF as the Beneficiary of an IRA
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Giving an IRA to a DAF can reduce income and estate taxes.
New Life for an Old Life Insurance Policy (Part III)
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.
All Cash Merger
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A Flip CRUT may be useful for assets that will not be sold immediately.
Using a CGA to Increase Income
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A CGA provides regular cash flow to donors.
Using a CRAT to Increase Cash Flow
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With interest rates low and equity markets unpredictable, a CRAT can provide a level cash flow, together with a charitable deduction.
Donor-Advised Fund Avoids Capital Gain on QRP and Endows Charitable Giving
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Increasing Lifetime Cash Flow
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SCRUT provides a regular cash flow during the donors' lives.
Funding a Scholarship Program
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Scholarship fund allows donor to remain involved in charitable legacy.
CRT Helps Company Be A Good Citizen
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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.
Zero Estate Tax Planning using a CLAT
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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.
Using a CGA to Increase Income
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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.
NIMCRUT Invests in a Variable Annuity
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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.
DAF as Beneficiary of an IRA
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If other assets are available to fund non-charitable bequests, giving an IRA to charity avoids income tax to beneficiaries.
Sale of Business/Deferred Income
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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.
Life Insurance Policy Plants Trees
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Donation of life insurance policy to charity yields income tax savings to donors.
All Cash Merger Endows Charitable Giving
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DAF endows donors' long term charitable giving.
Using a NIMCRUT
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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.
Stock Redeemed From a DAF
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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.
Using a CRAT to Increase Income
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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.
Sale of Publicly Traded Stock
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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.
Sale of a Partnership Interest through a CRT
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CRT can be a tax-efficient way to dispose of partnership interest while making a charitable gift.
Real Estate Sale Pays for Retirement (and Long Term Care Insurance, Too)-
A CRUT provides cash flow to meet donors' expenses during retirement, while also benefiting charity.