Renaissance

Donor advised fund allows corporation to make flexible contributions to charities.

By funding a charitable remainder annuity trust ("CRAT") with a life insurance policy, Donors are able 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 to fight cancer in their son's name.

By transferring highly appreciated stock to a Flip-CRUT, which creates a single member LLC to hold the stock and other investments, taxpayers can control the Flip-CRUT's income flow, defer capital gains tax, and make gifts to charities.

Donor creates a charitable gift annuity to eliminate capital gain taxes on the sale of appreciated stock, diversify her portfolio, and increase her lifetime income. Donor also shifts the investment risk to the charity, while supporting charitable causes that are meaningful to her.

A private foundation allows donors to contribute to foreign charities.

A NIMCRUT can be used as a tool for long-term planning, but be flexible enough to change investment strategies on an ongoing basis.

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.

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.

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.

Gift of life insurance followed by premium gifts creates large contribution to charitable causes.

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.

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.

The Grantor CLAT offers a large income tax deduction in the year of the gift.

Intra-family transfer of closely held stock through donor advised fund avoids recognition of gain.

Contribution of an appreciated home to a NIMCRUT creates a charitable deduction and an income stream.

A NIMCRUT allows the donor to contribute valuable antiques to charity.

This case study illustrates the use of a donor advised fund to enable a donor to "test drive" a substantial gift to charities.

A large charitable deduction in the year of contribution to a grantor CLAT helps reduce grantor's income taxes.

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.

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.

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

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.

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.