Charitable Trust & Estate Planning Main Site

Individuals considering a charitable remainder or lead trust need to understand that their financial goals can be met without interfering with their family's security. Heirs can be protected and families united as they redirect their social capital. Develop your potential for economic citizenship.


• Avoid Estate and Capital Gains Taxes, Reduce Income Taxes
• Use a charitable remainder trust (CRT) as a Discretionary Pension Plan
• Increase Retirement Income with a NIMCRUT or Spigot Trust
• Real Estate, Stock Portfolios, Business Assets Repositioned Tax-Free (Lifetime Control of More Capital) through a CRUT
• Coordinate the Control of Your Social Capital with a CRT and Family Foundation or Donor Advised Funds by Giving Away the IRS' Money.
• Families with Donative Intent Can Meet Their Financial Goals Within an Integrated Financial and Estate Plan
• Professional Development for NPO Gift Planners and Commercial Advisors
• Host Workshops and Private Seminars for Not-for-Profits and Family Groups

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Professional Resources and Books

Solutions and Creative Ideas are Offered Here

• A retiring farmer with last year's crop to sell and no expenses to offset income.
• An executive with much of his or her net worth concentrated in employer's company stock and a need to diversify.
• Owners of family businesses with widely scattered heirs likely to sell after inheriting this asset.
• The owner of a closely held business who wants to sell with more favorable tax treatment.
• Corporate stockholders using partial redemptions seeking preferred tax positions.
• Owners of under performing and low-basis non-leveraged real estate or personal property.
• The owner of a highly appreciated stock portfolio who would like to move from growth to income assets.
• The owner of a low income or non-income asset who needs more current income.
• Highly compensated individuals looking to set aside additional retirement savings without IRC section 415 limitations.
• Parents who want to establish a secure source of life-time funding for a disabled or financially irresponsible child.
• Employees with Incentive Stock Options (Qualified) seeking tax relief and diversification.
• Business owners owning stock after an Initial Public Offerings (IPO) seeking to minimize capital gains tax losses.
• Individuals with a history of current giving who would like to create an ongoing family philanthropic program.
• Professionals with extra large qualified retirement plans and a desire to improve control of distributions to heirs.
• Charitable trusts aren't for all clients and donors. There must be some charitable intent, as there is often a significant gift to charity involved; all too often the concept is pitched as a tax dodge or as a way to sell financial products. Instead, it should be part of an integrated financial and estate plan designed to solve problems.

Professional Resources and Books

Exchange Links With Us or Bookmark (CONTROL-D) Here to Keep Up With Constantly Updated Planning Ideas and New Cases

	New Articles
Passing Down Your Value System	Understanding Business Owners Corporate Redemption and a CRT (PDF)	.
Business Owners - What You Need to Know to Understand Them	Malpractice XV - Selling or Values-Based Advising?	A Tale of Two Farmers - Cleaning Up Loose Ends
CGA Malpractice XIV -- Gift Annuities for Sale ~ Pitching product or raising money for charity?	AFR - What Works in a Changing Environment?	Trustee Responsibility - Malpractice XIII
Making a Plan to Deal With Moving Goalposts IDIT/IRD and EGTRRA	Letting Charity Use Your Money	Dangers in a Private Foundation
Why Aren't Advisors on Board Your Charitable Planning Boat?	Why Retiring Farmers Might Like a CRT Deferring Income Tax	When the Market Hands You Lemons CLAT and Intra-generational Wealth Transfers
Uncoordinated Investments Wreak Havoc Malpractice Coverage #9	Malpractice Issues #8 Mistakes with Real Estate	But for Rotten Luck Some People Would Have No Luck at All Malpractice Coverage #10
CRAT or CRUT? and Investment Performance Within the CRT	Things To Know About Your CRT	Malpractice Issues #7 in CRT Design These Aren't Capital Gains Avoidance Tools
	Case Studies and Articles  from Henry & Associates
Are You Tax Efficient Inside Your CRT? (Part I)	Are You Tax Efficient Inside Your CRT? (Part II)	Are You Tax Efficient Inside Your Estate? (Part I)
Starting the Process - Developing the best approach to clients	Ten Charitable Planning Mistakes to Avoid	Converting Older Life Insurance Policies for Charitable Use
Payouts Aren't Payoffs selecting the right payout for your trust in today's investment environment	Malpractice Issues #5 in CRT Design Financial Advisors Selling Bad Ideas	Malpractice Issues #4 in CRT Design Improper Assets and Clueless Advisors
Choices, it’s all about choices helping clients find their way.	Persistence - Why "drip irrigation" works in charitable planning	Malpractice Issues #6 in Charitable Planning Communication between trustees and beneficiaries
Malpractice Issues #3 in CRT Design Philosophy	Malpractice Issues #2 in CRT Design UBI/UBTI	Don't let the current equity market stampede trustees. Look at the history.
Planned Gifts Counselor, Marketing CRT's	Who Owns This Donor Anyway: Does Fighting Behind the Scenes Doom the Gift? a review of the Ashton - Henry presentation at NCPG's Annual Conference	Team Building and Expanding Your Practice A CCH Journal of Practical Estate Planning Article
Charitable Trusts After EGTRRA 2001 Corporate Stock Redemptions	Malpractice Issues #1 in CRT Design Financial Advisors	Have You Put Your House in Order? a checklist for planning
Investor's Business Daily on charitable planning and the changing market	Has Estate Tax Repeal Really Changed Anything?	Tax Rates Under EGTRRA 2001
Just How Popular Are Those Charitable Trusts? Why are there really so few 664 trusts	Donor Motives - Don't Make Assumptions	Charitable Planning Without the Estate Tax
CRT Planning with Stock Options	Making Tax Efficient Choices in Your Planning	Finding (or Being) a Good Advisor Private Wealth Advisor Vol. 3, No. 6 - London
Year End Estate Planning Options	Trail of Tiers - Why Investment Choices Affect CRT Management	Trail of Tiers II - More on Why Investment Choices Affect CRT Management
Can Capital Campaigns be Based on Planned Gifts?	Partnering a CLAT and a Stretch IRA	Losing the Marital Deduction in a CRT, Mistakes to Avoid
Not All Planned Gifts Have to be Deferred	Liability Concerns for Planners	The Alphabet Soup of Tax Efficient Charitable Giving Tools of the Trade
Getting the New Development Officer Off to a Fast Start	Too Much Stock - Too Little Diversification Did Your Stock Options Lead to Problems?	School Administrators - Why You Need to Get With It! Tuning Up Your School Foundation
Take Charge - Avoid Planning Pitfalls Basic Estate Planning How-To's	Charitable Education Trusts - Term of Years NIMCRUT	Generations of Income with a CRT (Disabled and Special Needs)
Flip Trusts and Why They Make Sense with Hard to Value Assets	Estate Planning Tools That Pay Off Now (Life Estates)	Stock Market Gyrations Present Opportunities for Estate and Gift Planning (CLAT and Compression)
Workshops for Financial Services Firms, Professional Groups, Estate Planning Councils and Gift Planners to Develop the Reluctant or Latent Philanthropist	CRT Seminar - Charities and Professional Advisors -- outline for public workshops and seminars.	Real Estate Concerns in a CRT Sometimes it goes in easier than it comes out.
Advisor Notes - Client Counsel (Teamwork)	CRT Tools and Tax Savings The basics of the CRT	Control of Family Wealth - New Tools for Old Problems (Real Estate CRT)
NIMCRUTS or Spigot Trusts Comparing the CRAT, CRUT and NIMCRUT	A "Wash CRT" - Offsetting Capital Gains With Split Gifts to a CRT	How to Mis-Design a CRT and Really Irritate Client-Donors
Using an ESOP and a CRT to Preserve Family Wealth	Estate Compression With the Non-Grantor CLAT and FLP Combinations	Corporate Strategies to Eliminate Tax; (ToY CRT)
Why Not Take Another Look at the Gift Annuity?	Generation X and Planned Giving (Real Estate) Partial Contributions	Control of Social Capital CRT planning
Successful Family Corporate Transitions (CRT for Closely Held Stock and Redemptions)	Efficiently Diversifying Your Portfolio (Stock CRT)	Corporate Stock Redemptions Funding Retirement (Closely Held Stock CRT)
Creating Alliances Between Nonprofit and For-Profit Planners	Improving Success Rates for Nonprofit Organizations	Asset Protection Multi-Generational Estate Planning With A CRT
Real Estate Sales and Your Social Capital	Incentive Stock Options and the CRT, Funding Your Retirement	Socially Responsible Retirement Planning with the CRT
Pension Traps for the Unwary	Farm Real Estate & the CRT - Minimizing Capital Gains Tax	Estate Planning Information links and articles on general estate planning tools
Updates on the Latest Estate Tax Legislation and Planning Concerns Articles/Links, charts, tables, law links	10 Per Cent Solutions - CRT Traps (Design Issues)	How To Give Away Your Taxes
Develop Your Own CRT Scenario - FREE Fax Offer or do it yourself with either a basic donor/client version or professional advisor version on-line calculator	A Partnership From Hell (Continuity Planning)	Integrating Your Estate Plan - How to Get Your Advisors on Track
Downloadable Powerpoint 97 Presentation for Charities Investigating Planned Giving or here for viewing	The Wrong Plan for the Right Reasons Why some trusts are just plain wrong for clients. Avoid these errors.	The Retirement NIMCRUT traditional pension vs. a CRUT
Are You Trapped with Retirement Plan Assets? IRD Planning	Uses and Misuses of Life Insurance in a Planned Giving Program	Turning off the Ordinary Income Pump Tools for Employer Stock in a Profit Sharing Plan
The NIMCRUT as a spigot trust
IRS Information, Regulations and Commentary on Charitable Legal Issues
Final bill (291 pages) HR 1836	Plain text (258 pages) HR 1836	JCT (15 pages) Summary
Treasury Decision 8923 Ghoul Lead Trusts 1/5/2001	Treasury Decision 8926 - Prevention of Abuse of Charitable Remainder Trusts - Final Regulation follows up proposed regs of 10/18/1999 Chutzpah Trusts	Commentary on Recent IRS Regulations at Leimberg Services
New IRS CRT regulations 12/10/1998	Renaissance Inc. Commentary on New Regs re: 12/10/98 IRS 99-31, also current tax commentary on charitable planning	A Summary of Pending Planned Giving and Tax Legislation from JJ MacNab including the new IRS Form 8870 - Information Return for Transfers Associated with Certain Personal Benefit Contracts (for CSD participants)
TheCharitable Family Partnership - Stephan Leimberg - Prudent plan or evil twin?	An Open Letter on Charitable Split Dollar Plans (CSD) - Stephan R. Leimberg, Esq.	Maybe It's Me - Stephan R. Leimberg, Esq. (another close look at Charitable Split Dollar Plans)
Maybe It's (Not Just) Me - Stephan R. Leimberg, Esq. (CRSD commentary - by other authors)	Section 1089 TRA '97 Law** Eliminating CRT Planning Options for Young Trust Beneficiaries	IRS Intermediate Sanctions - Regulations for Charities and Their Boards (US Tax Code §4958 is restrictive!!)
IRS Issues Temporary Regulations on Intermediate Sanctions Patterson, Belknap, Webb & Tyler LLP	IRS Exempt Org. CPE Articles and Publication 78	Final Regulations on Excess Benefits Transactions 4958
How to Avoid Intermediate Sanctions - Zall	Exempt Organization Tax Kit	IRS Information on Exempt Organizations, Statistics, Publications
Board Primer on Excess Benefits - How to Avoid Intermediate Sanctions	IRS Model Conflict of Interest Policy	IRS Restructuring and Reform Act of 1998
IRS Exempt Organization FAQ	IRS Exempt Organization Materials Index	Forms for Exempt Organizations
Internal Revenue Service NPO Application Process	General Information on Exempt Organizations	Tax Kit and Forms
Definitions of Exempt Organizations	IRS Handbook for Tax Exempt Organizations	Tax Information for Exempt Organizations
Text of 1997 Tax Law	State Regulations on Charitable Gift Annuities	Flipping the Net Income Trust - The Clock's Ticking - IRS Notice 99-36
Searchable Database - Locate Nonprofit Organizations	Search for IRS FORMS and PUBLICATIONS IRS Publication 557 Tax-Exempt Status for Organizations	Impact Online - List of Charities and Philanthropies
The Idealist - A Database of Charities	Philanthropic Advisory Service, Council of BBB	Search GuideStar for a Charity or Other Nonprofit
State Web Locators for Tax and Legal Information	NewIRS 990 Regulations - 1999	Legal Information Institute
US Tax Code §664 Trust Information	§501 Exempt Organizations - IRS Tax Code	How to Form a Non-Profit Corporation (self help book)
Compare the differences in 501(c)3, (c)4, (c)6, (c)7 organizations	Resources to get your charity started	Gift Annuity State Regulations compiled by Jim Potter
On Line Philanthropy
Gift Annuity No-load Reinsurance	On-line Stock Value Calculator See how much more efficient gifts of appreciated stock are	How to Search for Life Policy Information
PPA 1995 - Overview	Philanthropy Protection Act of 1995	990 Disclosure Rules for Charities
Financial information on 400 Christian nonprofits from Wall Watchers	How to Read a Form 990 and Find Out What it Means	.
American Philanthropy Review Editorial - Capital Gains Tax Impact - 1997	Internet Law Library Link	IRS Newsletter on Sham Trusts good background information
Charity Lobbying in the Public Interest - Rules Changed 1/1/1996	Intermediate Sanctions Lisa Runquist, Esq.	Lobbying Disclosure Act of 1995
Charitable Contributions of Real Estate MacKenzie Canter III	New Proposed REG-106513-00 -- PGDC on Code Section 643(b) designed "to take into account changes in the definition of trust accounting income under state laws."	State Registration Requirements for Solicitation
	Charity Information Sites
Graduate Programs for Nonprofit Leaders	Nonprofit Management Education	shine! helps people and businesses manage their relationships with charities
United Way Resources	Duke University - Gift Records Documents	Donor Guide to Nonprofit Organizations & IRS 990 Forms
Yale University's Program on Non-Profit Organizations	University Alumni & DevelopmentOffices	Council for Advancement and Support of Education (CASE)
The National Philanthropic Trust	The National Center for Nonprofit Boards	Nonprofit Online News
Giving Magazine	Consultants for Charities	Fund$Raiser Cyberzine
Philanthropy News Digest	Nonprofit Nuts & Bolts	Non Profit Times
Fund Raiser's Newsyletter	Guide to Nonprofit Organizations	Leave a Legacy
How Can We Use the Internet for Fundraising	Current Controversies: Out of State Solicitation and Regulations	Help for New Nonprofits on Completing the IRS 1023 Form
Council on Foundations a resource for community and private foundations	Foundation Center	Chronicle of Philanthropy
GrantsWeb	Grants Central Station	.
Chronicle of Philanthropy Resources	Council for Aid to Education	Community Career Center
Corporate and Foundation Links	Putnam Barber's Non-Profit Links (good site)	CAUSE
Donor Advised Funds -- CASE	Donor Advised Funds: A Value-Added Tool for Financial Advisors a PGDC article by Phil Tobin	Donor Advised Funds: A Response from Community Foundations
Fund Raising Program Outline	Fund-raising Resources	Nonprofit Fundraising Resources
The U.S. Nonprofit Organization's Form 990 and 1023 Public Access Site	990 On-line Distribution Services for Charities	National Charities Information Bureau
Todd Mayo's Excellent Philanthropy Articles and Tax Law Updates	The Philanthropic Initiative and Doing Well by Doing Good The Legal and Financial Advisor's Role	University of Washington Tax and Planned Giving Information
Development and Fundraising Resources	Benedictine College Development	Certification Program in Planned Giving
ASU Top Ten Lists and Contacts	Silicon Valley Community Foundation	Resources for Nonprofits
Quotable Quotes for Philanthropy	Quote about Giving	Quotes
Citibank Survey on the Wealthy	.	The Millionaire Next Door
Foundation and Exempt Organization Job Descriptions from Nonprofit Financial Center	Foundation Center	Grantseeking 101
General Information on Grant Seeking	Grant Guides Plus Inc.	Grantsmanship Center
Nonprofit Managers Library	Foundations On-Line	Starting a Nonprofit Organization
Peter F. Drucker Foundation	Nonprofit Internet Resources	Fundraising Resources by Larry VanDyke
Nonprofit Web Resources	Nonprofit Resource Center for Boards and Support Orgs.	Association of Small Foundations
Board Training, Responsibilities and Performance from Seattle University and the Packard Foundation	Estate Planning and Planned Giving Books	.
Cornell University's Planned Giving site	The Uniform Principal and Income Act: The Impact of its Revision on Net-Income Trusts David Wheeler Newman	PGDC - Advanced NIMCRUT Design David Wheeler Newman
	Software
Software (zipped) to Calculate the CRT 10% Remainder - TRA '97 Section 1089	Charitable Gift Planner	Charitable Quick Plan
Compliance Now An on-line web-based charitable planning calculator designed for professional advisors
.	Planning Articles and Links	.
ESOPs and Charitable Trusts	Charitable Family IRA	Living With the 10% Rule - Lynda Moerschbaecher Esq.
Gifts of Deferred Annuities to Charity	Planned Giving Links, by JJ MacNab	PTEC or Leimberg or PG Calc or Crescendo Current Applicable Federal 7520 Tax Rates (AFR for CRT and tax calculations)
The Charitable Fairy Tale	The Unitrust is No Longer a Scorpion	Chapter 9 - Funding the CRT Investment Issues by Marc Hoffman and Lee Hoffman
Advanced Estate Planning - Layne Rushforth (Good Introduction)	Special Needs Trusts and the CRT	FindLaw Searchable Database
Historical U.S. Inflation Indices (1820-present)	FASB Statements	Tax Master Gateway to Resources
Warren Gorham & Lamont Information Links	FAQs Tax Information	CRT Electronic Library
Yellowstone Financial Services CRT Administration	Premier Administration	Renaissance - Gift Administration Services
Charitable Trust Administration Services	Swerdlin White Huber	Gift Liability Reporting Article
Gift Liability II Article
The Affluenza Project information on sudden wealth and learning to handle the dysfunctional relationships that develop	More Than Money An organization designed to work with young inheritors	Family Legacy - Administration Services
National Center for Charitable Statistics	Searchable Database for Congress and Legislators	Foreign Currency Converters
A M Best Searchable Database for Insurance Gifts	National Association of Unclaimed Property Administrators	Now You Have a Trust Good intro to trust activities, although it stresses revocable trusts and is written for AZ issues, it is worth a read.
Motley Fool - Donating Stock	Art of Charitable Planning	Planned Giving Glossary terms used in planned giving

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Last Updated: October 17, 2003

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