Charitable remainder trusts and charitable lead trusts are often used independently to accomplish a broad variety of personal and philanthropic planning objectives. In this case study, we see how these trusts can be used in combination to provide substantial current annual gifts to charity, a large remainder gift that will fund an endowment, and a large tax-free gift to the donor's heirs.  MORE »

Nongrantor charitable lead trusts are designed to pay an income stream to charity for a term defined in the trust instrument with the remainder interest passing to noncharitable remainder beneficiaries, often the trustor's children, upon termination of the trust. This case study describes how an inter vivos nongrantor charitable lead annuity trust can be used creatively to accomplish many of the trustor's philanthropic and estate planning objectives.  

  MORE »

Most charitable remainder trusts are created with the intention of providing an income stream to the donors for their lifetimes with the remainder passing to charity at the conclusion of the trust term. In this case study, Mr. and Mrs.  Allen take advantage of a seldom used option that enables them to provide current annual gifts to charity as well.  MORE »

It was Will Rogers who once said, "I'm not as interested in return on my principal as I am return of my principal. In this case study, Mr. Braun, an 82-year-old widower who is worried about market volatility, learns how he can transfer appreciated stock from his portfolio to a charity in exchange for a charitable gift annuity that will provide him with a substantial income tax deduction and fixed annual payments that will provide for his future health care and other needs for the balance of his life. In addition, Mr. Braun will make a meaningful contribution to his community.

  MORE »

One of the greatest planning challenges for many philanthropists is to balance their goals of providing for charity in the immediate term and family members long-term. In this case study, The Sharpe Group illustrates how a couple concerned about an uncertain gift and estate tax environment uses an inter vivos nongrantor nonrersionary charitable lead annuity trust as a "temporary" private foundation.  MORE »

Are charitable remainder unitrusts measured by the life of the trust's income recipients always the automatic recommendation for younger donors? In this case study, we examine how of the challenges of providing dependable cash flow and meeting a capital campaign crediting goal can be met through the use of a term of years charitable remainder annuity trust. 

  MORE »

Annie Arnold is a retired day school administrator with a modest estate. In this case study, Annie shows that with a testamentary trust and a little time, a little can go a long way for both her family and charity.  MORE »

Walter and Helen Wilson are in their early 70s and hold a highly appreciated, low yielding stock they are no comfortable owning. In this presentation case study, the Wilson's attorney shows them how they can use a charitable remainder unitrust to sell the stock without tax, receive an additional charitable income tax deduction, receive a life income, and donate the remainder to the charity of their choice.  MORE »

Ken Kotter is a retired fine arts professor who desires to leave a lasting legacy for his family and charity. In this presentation case study, Professor Kotter revises his will to endow a scholarship fund at his college and create two testamentary charitable remainder annuity trusts for the benefit of his sisters and children.  MORE »

Terry Robinson is 73, owns a $2.6 million Individual Retirement Account, and has already maximized his deductible charitable contributions for the year. In this presentation case study, Terry takes advantage of the charitable IRA rollover rules to increase his gifts to three of his favorite charities that are effective through 2009.  MORE »

The majority of U.S. wealth is held in the form of family-owned businesses. This case study compares the tax and cash flow economics of selling a C-corporation by two common methods -- stock sale and asset sale followed by liquidation -- and then illustrates how these two methods can be incorporated with a charitable remainder unitrust.  MORE »

When considering making a charitable gift, most people think in terms of donating of cash, securities, or other property. However, a gift of the "use of" real or tangible property can be just as valuable to the charitable donee.

  MORE »

The majority of U.S. wealth is held in the form of closely-held and illiquid business operations. Just like individuals, such entities often own highly appreciated capital assets and desire to make charitable gifts. This case study illustrates how a C-corporation can utilize a charitable remainder unitrust to sell non-inventory assets on a tax-free basis and how the corporation might also be able to enjoy partially tax-free income distributions.  MORE »

Although well intentioned, not every planned gift turns out as planned. In this case study, Vaughn W. Henry illustrates what can go wrong when an inexperienced planner uses the wrong planning vehicle in a declining investment market.  MORE »

When most people are asked to make a charitable gift, they reach for their checkbook. Why? Because giving cash is simple and convenient. For small gifts, giving cash certainly makes sense; but when the donation gets larger, you should consider giving appreciated assets such as publicly traded stocks or mutual funds.

  MORE »