Articles in this section illustrate some basic estate planning concepts when you want to leave some or all of your estate to a charity, such as the proper use and design of charitable trusts, foundations, donor advised funds, and other gifting programs.

Private Charitable Foundation

New Restrictions on CRTs Make Planning More Important

Combining CRTs and Support Trusts Provides Security for Children with Special Needs

Accelerated Charitable Remainder Trusts Remain a Viable Option

Reduce Your Gift and Estate Taxes Through a Charitable Lead Trust

Avoid Unexpected Tax Liability on Donations of Appreciated Assets

The ABCs of Donor-Advised Funds

The Benefits of Creating Your Own Private Foundation

Maintain Control of Donated Assets: Private Foundations and Supporting Organizations

New Disclosure Rules for Private Foundations

Combine Tax Benefits with Some Control

What You Should Know About Outright Gifts to Charity

What You Should Know About Your Private Foundation

What You Should Know About Charitable Remainder Trusts