Charitable remainder trust (CRT)
A CRT allows you to transfer appreciated assets into the trust, avoid taxes on the sale of the assets, and receive an immediate income tax deduction. The asset is then liquidated and can be reinvested to produce income that goes to you or others designated by you for a specified period of time. At the end of the trust period, the remainder balance goes to your favorite charities. Your Giving Fund can be named as the trust's charitable beneficiary – thus, giving you the flexibility of changing charitable recipients as often as you need to.
 

  Charitable lead trust (CLT)
A CLT allows you to transfer assets into the trust, pay income to charity for a fixed number of years, and then (upon your death or at then end of the trust period) pay the remaining balance in the trust to your family or another (non-charitable) beneficiary. Like the CRT, your Giving Fund can be named as the trust's charitable beneficiary – thus, giving you the flexibility of changing charitable recipients as often as you need to.
 

  Case study: Remainder trust
Luke has $1 million in publicly traded stock in which he has a cost basis of $200,000. Through a dividend yield of 2 percent, this stock provides Luke with an annual income of $20,000 before taxes. In order for Luke to achieve a higher income from this investment, he can either (a) sell the stock and reinvest, or (b) contribute the stock to a charitable remainder trust, which will make payments to Luke over a specified period of time ... read more
Multiply your impact
Only a select group of entrepreneurs ever have the opportunity to sell their successful company for a sizeable gain. Many of these business owners have a heart to give charitably, but don't know where to turn for wise counsel in the midst of a ... read more
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