Tax Planning

TAX PLANNING

Charitable Giving Comparator

Compare five charitable vehicles side-by-side. See after-tax cost, charity amount, and deduction for each.

Gift parameters

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Lowest cost to client

Donor-Advised Fund

Min: $5,000

low complexity
Charity receives$100,000
Tax deduction$100,000
After-tax cost$53,000

Bunching multiple years of giving; appreciated stock donations; grant flexibility

Direct Stock Donation

Min: $1

low complexity
Charity receives$100,000
Tax deduction$100,000
After-tax cost$53,000

Single large gift of appreciated stock; no setup; charity gets full value

Qualified Charitable Distribution

Min: $1

low complexity
Charity receives$100,000
Tax deduction$0
After-tax cost$65,000

IRA owners 70½+; satisfies RMD; excludes from AGI entirely

Private Foundation

Min: $1,000,000

high complexity
Charity receives$95,000
Tax deduction$100,000
After-tax cost$65,000

Dynasty giving; family philanthropy; grantmaking control

Charitable Remainder Trust

Min: $250,000

high complexity
Charity receives$50,000
Tax deduction$30,000
After-tax cost$77,500
Annual income stream$5,000/yr

Income-producing gift; estate planning; large appreciated assets

QCD is only available to IRA owners age 70½ or older. CRT projections are simplified; actual CRT terms vary. Charitable deduction limits subject to AGI caps. AI-assisted — verify with CPA and legal counsel.