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