CHOOSING A CHARITABLE GIVING VEHICLE

1. ALTERNATIVE SOLUTION

1.1. public charities

1.2. private foundations

1.3. pooled income fund

1.4. split interest trust

1.5. donor advised fund

2. DECISION CRITERIA

2.1. Family Income

2.2. Couple Intention

3. RECOMMENDATION

3.1. Carson - Donor Advised Funds - church and local community

3.2. Bradley - Charitable Remainder Trust - money stream to the beneficiaries

4. STATEMENT OF PROBLEM

4.1. Choosing between options to invest the extra income or continuing making annual donations. - Carson Couple

4.2. Choosing the best charitable vehicle that could both contribute to a charitable cause and provide an income stream for their daughter and her family. - Bradley couple

4.3. Comprised of public charities and private contribution

5. CAUSE OF PROBLEM

5.1. Wanted to give more charitable donation and continue on typical annual donation. Also wanted charitable vehicle that allow them to receive a tax deduction - Carson's

5.2. Dilemma whether to sell restricted stock that Jack received from his company, Jack and Mary not aligned on which causes they would like most to support

5.3. Carson's - tax rate at 33%, restricted on;y to public charities where provide higher deduction limitation, hoping in making larger donations to provide higher tax deduction rate

5.4. Bradley's - Tax rate 39.6% subjected to Pease limitations on itemized deductions, private foundation enjoy 30% limit imposed.