With the end of the year approaching rapidly, we would like to take this opportunity to provide you with an overview of some of the common methods that individuals use to make charitable gifts, along with some important tips that you should keep in mind.

This newsletter is not intended to cover every available charitable giving strategy, nor to address every issue that may arise. However, it does provide a brief survey of the most common strategies and deals with the most common questions that we encounter.

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TABLE OF CONTENTS

Clicking on the categories below will take you to that particular topic.

 

I. Charitable Deductions in General

II. Substantiation and Valuation

III. Outright Gifts 

A. Cash
B. Marketable Securities 
C. Clothing, Used Items and Other Tangible Personal Property 
D. Closely Held Stock, Limited Partnership Interests and Limited Liability Company Interests 
E. Real Estate 
F. Conservation Easements 
G. Life Insurance

IV. Deferred Gifts and Gifts Using Trusts 

A. Pledges 
B. Pooled Income Funds 
C. Remainder Interest in a Residence 
D. Charitable Gift Annuities 
E. Lifetime Charitable Remainder Trusts 
F. Lifetime Charitable Lead Trusts

V. Establishing Your Own Philanthropic Fund 

A. Donor Advised Funds 
B. Private Foundations

VI. Charitable Distributions from Individual Retirement Plans

VII. Conclusion