In PLRs 201848002 and 201848009, the Service determined (a) while the trust's distribution committee is serving, no portion of the income, deductions, and credits of the trust would be included in computing the taxable income, deductions, and credits of the grantor; (b) grantor's contribution of property to the trust would not be a completed gift subject to federal gift tax; (c) no distribution of property by the distribution committee from the trust to the grantor, or to any beneficiary of the trust, other than grantor, would be a completed gift, subject to federal gift tax, as to any member of the distribution committee.

In PLR 201848005, the Service ruled the shares of corporate stock indirectly contributed by taxpayer to a private foundation constituted "qualified appreciated stock" within the meaning of Section 170(e)(5)(B).

A CRT defers taxes upon the sale of farm equipment and provides cash flow to donors.

An efficient and well‐marketed CGA program will lead to more satisfied donors and more dollars for your organization. This article provides specific steps that a large or small organization can take to increase the efficiency and effectiveness of its CGA program. Topics addressed include: getting support from a board of directors, gift administration and accounting, choosing and working with a service provider, compliance, marketing, data collection, and staff training.