Tax Advantages
Tax Advantages
| Outright Gifts | Gifts by Will | Disclaimers in Favor of Charity | Gifts of Life Insurance | |
|---|---|---|---|---|
Type of Donation |
||||
| During lifetime | X | X | X | |
| Upon death | X | X | X | |
| Upon beneficiary’s death | X | X | ||
Form of Donation |
||||
| Cash | X | X | ||
| Securities | X | |||
| Real estate | X | X | ||
| Life insurance | X | |||
| Valued items | X | X | X | |
Form of Tax Benefit |
||||
| Income | X | |||
| Estate | X | X | X | X |
| Capital gains | X | |||
| Excise | ||||
| Charitable Remainder Trusts | QTIP Trusts | Life Estates | Charitable Lead Trusts | |
|---|---|---|---|---|
Type of Donation |
||||
| During lifetime | X | X | X | X |
| Upon death | X | X | X | X |
| Upon beneficiary’s death | X | X | X | |
Form of Donation |
||||
| Cash | X | X | X | |
| Securities | X | X | X | |
| Real estate | X | X | ||
| Life insurance | ||||
| Valued items | ||||
Form of Tax Benefit |
||||
| Income | X | X | X | X |
| Estate | X | X | X | X |
| Capital gains | X | |||
| Excise | ||||
| Transferring Private Foundations | |
|---|---|
Type of Donation |
|
| During lifetime | X |
| Upon death | X |
| Upon beneficiary’s death | X |
Form of Donation |
|
| Cash | X |
| Securities | X |
| Real estate | X |
| Life insurance | X |
| Valued items | X |
Form of Tax Benefit |
|
| Income | |
| Estate | |
| Capital gains | |
| Excise | X |
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