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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