Rather than a gift of cash, donating highly
appreciated stock benefits both the DWT as well as the donor. By
contributing appreciated stock, the donor gets a
charitable deduction on the full value of what was transferred and
the donor does not have to pay capital gains tax.
Charitable Lead/Remainder Trusts are
sophisticated elements of
estate planning, which can provide substantial benefits to both
the donor and the DWT - your estate planner will be very
familiar with both types of trusts and what needs to be done to
get them established..
Including the DWT in your Will
may have thought about making a significant
donation to the DWT but also recognize the need to maintain control of
during your lifetime. A will can name the DWT as
a beneficiary and accomplish both of those goals.
A will is a vital part of every estate plan, and
we hope you will remember the DWT when you review
your estate planning goals. The DWT can only be a
beneficiary if explicitly named in the estate
Life Insurance/Annuity Policies
annuity or life insurance policy with the DWT as a beneficiary is
another way that you can provide substantial benefit to the DWT, without
making a substantial capital outlay at this time
The IRA Charitable Rollover allows individuals aged 70½ and
older to donate up to $100,000 from their IRAs and Roth IRAs to public charities without having
distributions treated as taxable income. The
IRA Charitable Rollover provision was extended in the past, but may not
necessarily exist in the future, so please consider making a gift
through your IRA before the end of this year.