Cummings & Lockwood

10 Charitable Planning Ideas That Can Turn Any Client into a Philanthropist

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November 2016

Author: Patricia R. Beauregard

In this presentation, Patricia R. Beauregard, a trusts and estates attorney with Cummings & Lockwood, discusses 10 charitable planning ideas that can turn any client into a philanthropist.  Specifically, she focuses on charitable planning ideas for clients throughout their lifetime, at their death, and as a legacy that continues with their family for generations.  (18:44)

Presentation Outline

 1.  Outright Gifts of Cash or Appreciated Securities

 2.  Charitable Gift Pledge

 3.  Bequest in Your Will to Take Effect at Death

 4.  Beneficiary Designations

      a.  Introduction to Charitable Remainder Trusts

 5.  Charitable Remainder Unitrust ("CRUT")

 6.  Charitable Remainder Annuity Trust ("CRAT")

 7.  Donor-Advised Fund

 8.  Endowment Fund

 9.  Private Foundation

10.  Public Charity