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ArtikelCharitable Planning: CRTs, CLTs and the Increasing Payment CLAT  
Oleh: Testa, Scott E.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 210 no. 1 (Jul. 2010), page 18-22.
Topik: Charitable Planning; personal financial planning
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.29
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelOne of the main reasons people give to charity is for their ego or image—they want to be seen in the community as philanthropic. Another main reason some donate is for the tax breaks. Others give to charity for truly altruistic reasons. Yet others leave money to charity because they believe their heirs are sufficiently provided for. For whatever reason they donate, many clients want to incorporate charitable giving into their estate plan. For them, a charitable trust may be a perfect fit, since it can be an effective way for clients to achieve one or all of these goals: give money to charity, provide a limited monetary benefit to themselves or their heirs, and receive potentially substantial savings in income, estate or gift taxes.
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