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    • Home
    • About Us
    • Planned Giving
    • Services
    • AZ State Tax Credit
    • Blog
    • Speaking
    • Contact Us

  • Home
  • About Us
  • Planned Giving
  • Services
  • AZ State Tax Credit
  • Blog
  • Speaking
  • Contact Us

What is Planned Giving

Planned Giving

Planned Giving provides an opportunity for a donor to give a meaningful gift and receive benefits for them or their family. 


Benefits for Donors can include:

  • Create a Legacy
  • Income to the Donor
  • Income Tax Deduction 
  • Mitigation of Capital Gains Tax, Depreciation Recapture Tax and Net Income Tax
  • Reduce Estate Taxes 
  • Avoid Income Tax to Heirs that does not qualify for the Estate Tax Exemption
  • Support Asset Protection Planning
  • Potentially lower tax bracket and save on Social Security Taxes
  • Create a meaningful gift to a cause that inspires them


When a donor creates a plan with their philanthropy, they are able to do more for their community and their family.  

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 "The true meaning of life is to plant trees, under whose shade you do not expect to sit." 

We help donors find the best tax advantaged tools for their unique Circumstance!

Planned giving tools and STRATEGIES

Asset Gifts

Charitable Remainder Trust (Crt)

Charitable Remainder Trust (Crt)

 Assets (such as real estate, business interests, property, etc.) that have grown in value are often subject to Capital Gains, State Taxes and can be assessed Net Income Tax or Depreciation Recapture. Contributing even a part of these assets can help with the tax burden and create a significant gift. It can be complex and there may be Planned Giving Tools that help. Beware of Unrelated Business Taxable Income (UBTI) that is taxable to charities. .

Charitable Remainder Trust (Crt)

Charitable Remainder Trust (Crt)

Charitable Remainder Trust (Crt)

 A CRT allows the tax-free sale (all or partial) of an asset, business, or property while providing the donor with lifetime income, an income tax deduction today for a future gift, asset protection and potential estate tax savings. The economic benefit of saving taxes provides the donor with more lifetime income and the opportunity to leave a meaningful gift to charity. Donor’s advisors arrange Trust. 

IRA, 401k, 403b, qualified plans

Charitable Remainder Trust (Crt)

IRA, 401k, 403b, qualified plans

Retirement and qualified account distributions are taxed as ordinary income and they have a death tax (Income in Respect to Decedent (IRD)) that is not included in estate tax exemptions. 

Beneficial Designations: Heirs must pay death taxes on retirement assets, so it should be the first asset a donor gives to a charity if they want to leave tax free assets to heirs. 

Qualified Charitable Distribution (QCD): A QCD allows a donor to gift up to $100,000 per year to a qualified charity after the age of 70 1/2. Better than an income tax deduction, the donor never takes receipt of the money and these gifts can potentially lower the donor’s tax bracket and save Social Security and Medicare Taxes and avoid IRD Tax to heirs. 

Will or Trust gift

Donor Advised funds (DAF)

IRA, 401k, 403b, qualified plans

 Donors can leave a legacy of their own design with a percentage of their estate, all or part of an asset or a specific bequest. 

Stock (publicly traded)

Donor Advised funds (DAF)

Donor Advised funds (DAF)

 Gifting highly appreciated stock has tax benefits over cash gifts. Donors get a deduction for the full market value and the charity can sell the stock tax-free. 

Donor Advised funds (DAF)

Donor Advised funds (DAF)

Donor Advised funds (DAF)

 The donor can create a charitable savings account, get an income tax deduction, invest the money, and grant the funds at their discretion to charities. 

Gift Annuity (GA)

Grantor Charitable Lead Trust (g-Clt)

Grantor Charitable Lead Trust (g-Clt)

Donors can plan for retirement by donating a lump sum and securing an income stream for life. The claims paying (income) is the responsibility of the charity’s general account and it is a liability to the organization.  Care needs to be taken when exploring a GA and other income tools could be considered.    

Grantor Charitable Lead Trust (g-Clt)

Grantor Charitable Lead Trust (g-Clt)

Grantor Charitable Lead Trust (g-Clt)

The donor can create their own “endowment or pledge” and give the charity contributions from an asset they allocate to a G-CLT. The donor can get an income tax deduction today for the future annual contributions to nonprofits. The donor can be the Trustee, determine the length of the trust, contribution amounts and get the asset back at the end of the term. 

Life Insurance

Grantor Charitable Lead Trust (g-Clt)

Charitable Lead Trust (Clt)

Donors can transfer ownership of an existing policy or add a charitable beneficiary. Buying life insurance for a gift or pledge is not generally a good idea. If it is considered, the donor should be older than 65, willing to pay all premiums within 5 years and give ownership to the charity. All life insurance gifts should be carefully reviewed by an expert. 

Charitable Lead Trust (Clt)

Charitable Lead Trust (Clt)

Charitable Lead Trust (Clt)

Estate taxes can be mitigated or reduced using a Non-Grantor CLT that provides annual payments to a nonprofit and leaves the corpus of the trust to heirs. 

Investment Annuities

Charitable Lead Trust (Clt)

Investment Annuities

Growth in an annuity will be taxable as ordinary income to the donor and/or their heirs (no estate tax exemption (IRD)). The donor can gift an annuity or make the beneficiary a charity to avoid taxable income and taxation at death. 

Retained life estate

Charitable Lead Trust (Clt)

Investment Annuities

A donor can commit to gifting their home / real estate after they pass away, use it during life, and get an income tax deduction today for the future gift. The Donor must maintain the property and it can get very complicated. 

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