Charitable & Philanthropic strategies

10 plays in this category. Each one covers the mechanics, who it fits, and the estimated impact — then generates a deep dive against your own numbers.

• Charitable & Philanthropic

  Donor-Advised Fund (DAF) Deduction Bunching

  Bunch 5 years of giving into one DAF contribution, itemize once, then take standard deduction.

  $3K–$15K/yr additional itemized deduction realized
• Charitable & Philanthropic

  Donate Long-Held Appreciated Stock (Skip Cap Gains)

  Give appreciated stock — no cap gains, full FMV deduction, and rebuy with cash to reset basis.

  Skip 15–20% cap gains + full FMV deduction
• Charitable & Philanthropic

  Charitable Remainder Trust (CRUT/CRAT)

  Sell appreciated asset inside CRT — no cap gains, income stream for life, remainder to charity.

  20–37% deferred/eliminated cap gains + immediate deduction
• Charitable & Philanthropic

  Charitable Lead Annuity Trust (CLAT)

  Zeroed-out CLAT: charity gets annual payments, heirs get remainder gift-tax-free.

  $1M–$50M+ transferred to heirs gift/estate-tax-free
• Charitable & Philanthropic

  Qualified Charitable Distribution from IRA (Age 70½+)

  Direct up to $105K/yr from IRA to charity — counts toward RMD, NOT in AGI.

  $1,000–$8,000/yr in reduced Medicare surcharges + tax
• Charitable & Philanthropic

  Private Family Foundation (Multigenerational Giving)

  Fund a family foundation for legacy giving, employ next gen, control grants forever.

  Legacy multigenerational giving vehicle + deductions
• Charitable & Philanthropic

  Conservation Easement Donation (§170(h))

  Donate development rights on land → charitable deduction of full easement value.

  $100K–$5M charitable deduction on retained land
• Charitable & Philanthropic

  §170(h) Historic Facade Easement (Urban Version)

  Donate the facade of a historic building — deduction ~10–15% of building value.

  $50K–$500K deduction per property
• Charitable & Philanthropic

  Pooled Income Fund (Mini-CRUT Alternative)

  Contribute to a charity-managed pool — get pro-rata income for life + charitable deduction.

  Charitable deduction + lifetime income at smaller scale than CRT
• Charitable & Philanthropic

  Charitable Gift Annuity (Fixed Lifetime Income)

  Gift cash/stock to charity in exchange for guaranteed lifetime income + partial deduction.

  Higher lifetime yield than bonds + partial deduction