Advanced Charitable GivingICLEF, 2003 - Gifts |
Common terms and phrases
amount annuity payments annuity rate annuity trust appreciated Ball State University benefit CFRE charitable family limited charitable gift annuity charitable lead trust charitable organizations charitable remainder trust Charitable Rollover Legislation charity's clients Code Section community foundation community trust contributions credit exemption equivalent CRUT death donated donor advised funds estate tax fair market value family limited partnership Gift Planner gift tax gift to charity income interest income tax deduction income-tax Indiana Internal Revenue Service investment IRA Charitable Rollover IRA owner IRC Sec Leimberg Letter Ruling limited partnership interests ordinary income outright gift payout Planned Giving Today portion present value Private Letter Ruling public charity qualified charitable real estate gifts receive recipient remainder interest Retirement Plan surviving spouse tax charitable deduction tax free gifts tax-exempt taxable gifts taxable inheritance transfer trust assets unified credit exemption Unlocking the Potential