Strategic Funding of Foundations Using Stocks, Real Estate, Retirement Accounts, and Charitable Remainder Trusts
Author: John Wiktor.
Source: Volume 12, Number 02, January/February 2013 , pp.3-7(5)
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Abstract:
In charitable giving, cash may not always be king. While many donors make outright gifts of cash to charity, strategic gifts of certain other types of assets can result in additional benefits to the donor while still providing the same benefits to the charity. When thinking outside the box in regard to charitable giving, new strategic ways to fund a foundation not only can be exciting but can also provide numerous tax and other related advantages.Keywords: Securities Appreciation; UBTI; CRAT; NIMCRUT
Affiliations:
1: Reed Smith LLP.