Planned Giving

Planned Giving may be defined as a method of supporting non-profits and charities that enables donors to make larger gifts than they could make from their normal income. While some planned gifts provide a life-long income to the donor, others use estate and tax planning techniques to provide for charity and other heirs in ways that maximize the gift and/or minimize its impact on the donor’s estate.  Therefore, a planned gift is any major gift, made during ones lifetime or at death as part of a donor’s overall estate planning.


There are various types of charitable gifts that reduce tax costs for transferring assets to heirs.  Gifts to a Charitable Remainder Trust can be made in cash, but more often consist of highly appreciated stock, real estate, or a closely held business interest.  In exchange for a charitable gift, the Charitable Remainder Trust pays income to the trust beneficiary (usually the donor and spouse) for a fixed period of time or for life.  At the end of the trust, the remaining assets pass to one or more of the charities you have chosen.

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