Donor-Advised Fund

One our most popular services for individuals is the setup and management of a Donor-Advised Fund (DAF). A Donor-Advised Fund is a charitable giving vehicle administered by a public charity that manages assets for individuals or organizations.

Donor-Advised Funds are ideal for anyone who is subject to paying capital gains taxes on appreciated assets, whose estate is subject to taxes, who wants to benefit charity, and who wants to involve their family in philanthropy.

Charitable Gift Annuity

A Charitable Gift Annuity is a contract between a charity and a donor that, in exchange for an irrevocable transfer of assets to the charity, the charity will pay a fixed sum to the donor and/or beneficiaries designated by the donor for the lifetime(s) of up to two beneficiaries.

A Charitable Gift Annuity can be a great solution for donors who have appreciated assets they would like to move outside of their taxable holdings.

Charitable Lead Trust

A Charitable Lead Trust (CLT) is an irrevocable agreement in which a donor transfers assets to a trust that creates an income or lead interest for a charity.

Charitable Remainder Trust

A Charitable Remainder Trust (CRT) is a tax-exempt trust that can liquidate an asset to create two interests: Income Interest, and Remainder Interest.

Anyone who is subject to paying capital gains taxes on appreciated assets, whose estate is subject to estate taxes, would like to benefit charity, and has a need for income is a candidate to benefit greatly from a CRT.

A Charitable Lead Trust is a powerful charitable planning tool used to generate an income tax charitable deduction or a gift or estate tax charitable deduction.

Pooled Income Fund

A Pooled Income Fund (PIF) is an irrevocable trust maintained by a “public charity.” Gifts from all donors are combined for investment purposes.

A Pooled Income Fund may be the right tool for donors who have a desire to benefit charity, but may only have a modest investment to contribute.

Pooled Special Needs Trust

A pooled special needs trust is set up to efficiently administer a special needs trust on behalf of individual beneficiaries with disabilities. These assets are combined and invested together; funds are spent on beneficiaries in proportion to their share of the total amount.

Private Foundation

A Private Foundation is established as a tax-exempt entity that can receive contributions as a charitable organization qualified under Section 501(c)(3) of the Internal Revenue Code.

A private foundation works well for donors who wish to receive a current income tax deduction, and who may wish to use the foundation as the charitable recipient of distributions from a Charitable Remainder Trust or Charitable Lead Trust.