There are at least 15 different types of property that donors may use to make major gifts. This track covers essential planned giving strategies to close major property gifts. Explored are gift planning ideas for creative outright gifts, unitrusts, gift annuities, and how to give land, inventory, IRAs, businesses, stock and insurance.
Instructor: Jerry McCoy
Straight from Washington, Jerry McCoy will talk about the latest developments in charitable legislation including extenders for expired charitable tax incentives and estate tax changes. What impact will increasing income tax rates for top-bracket taxpayers have on giving? What will be the effect of the continuing economic turmoil on year-end gifts and tax policy? Come hear Jerry share the latest news from Washington and the importance of these changes for charitable gift planning.
Instructor: Tom Ray, JD
This seminar will provide an overview on the use of "stock" as a charitable gift. We will first identify and distinguish the various kinds of "stock" available for gifts - publicly-traded stock, closely-held stock, professional corporation stock, S corporation stock, and C corporation stock - and discuss the advantages and disadvantages of each kind of stock as a planned giving tool, including use of these stocks as outright gifts and as appropriate contributions to CRTs, CLTs, and gift annuities. We will also discuss the practical aspects of transferring stock to charity or trust.
Instructor: Erik Dryburgh
This session will address some of the legal and tax issues presented by gifts of real estate, including encumbered property and unrelated business income tax, gift completion and pre-arranged sales, and substantiation and appraisals. Erik will discuss these issues, and some solutions, for both outright gifts and life income gifts. The session will also address the gift of a partial interest in a personal residence to a CRT, the use of a CRT when a charity wishes to acquire a parcel of real estate, and transfers of real estate for a charitable gift annuity.
Instructor: Bryan Clontz
Having a thorough understanding of charitable planning techniques is critical when assisting affluent donors with charitable giving and tax planning. Non-cash assets such as real estate, closely held stock, collectibles, etc., are estimated to be a $40-60 trillion market. Yet these non-cash assets represent less than 3% of all charitable gifts. Bryan Clontz will cover how to maximize contributions through untapped assets such as real estate, privately held C corporations, S corporations, LLCs, limited partnerships and other unique holdings. This highly interactive session will employ actual case studies to illuminate the most important take-aways.
