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Your gifting technique should most closely accomplish your donor’s charitable and estate planning objectives in the most tax-advantageous way. The choice of an appropriate vehicle depends upon your donor’s needs as well as the nature of the assets available for transfer. For more detailed information on any of the options outlined below, please contact Tom Stephenson at (858) 279-9690 ext. 322.
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Private philanthropic endowments that can result in income, estate and gift tax deductions while the family retains control over the management and disposition of charitable assets for significant periods of time.
Usually maintained by a Community Foundation, you establish criteria for grant making and give input about possible beneficiaries. Donated asset immediately removed from estate and income tax deduction achieved at FMV.
Similar to a Family Foundation, results in income, estate and gift tax deductions and the family retains significant control, but is structured to assure that public governance is provided. Not subject to Private Foundation Rules.
Income payable for life in exchange for a contribution of cash, securities or other assets. Income represent the net earnings of the fund and may fluctuate. Partial tax deduction.
Appreciated assets are transferred to charity in return for an agreed upon amount that is less than the FMV, usually cost. Charitable deduction is based on difference between sale price and FMV. Taxed only on appreciation attributable to sale.
Income payable for life in exchange for a contribution of cash, securities or other assets. Partial tax deduction and in some cases, the income may be tax free. Fixed percentage paid is based on the age of the recipients.
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