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Biography

Headquartered in Indianapolis, Renaissance Administration LLC (Renaissance) is the largest independent charitable gift services provider in North America. Renaissance currently supports nearly $6 billion of charitable planned gift assets under administration and 21,000 gift instruments. Our team has over 680 years of charitable gift experience and is focused on each individual client to provide impeccable service, a commitment to excellence, and continuous innovation. We have been serving institutions, financial professionals, and individual donors for over 27 years.

Commentary

All Cash Merger

Thursday, November 17, 2022
Historical

Contributing stock to a Flip Unitrust prior to a merger saves donors immediate capital gain taxes, provides an income tax charitable deduction, and increases future retirement income.

Increasing Lifetime Cash Flow with Annual Contributions to a CRT

Thursday, November 10, 2022
Historical

A Flip-CRUT allows the donor to remove the stock from her taxable estate, create an income tax deduction, and increase her future cash flow.

Incentive Stock Options

Thursday, October 27, 2022
Historical

Contributing low basis stock from an incentive stock option plan to a charitable remainder trust defers recognition of capital gain.

LLC Owned by a Flip-CRUT

Thursday, October 20, 2022
Historical

By transferring highly appreciated stock to a Flip-CRUT, which creates a single-member LLC to hold the stock and other investments, taxpayers can control the Flip-CRUT's income flow, defer capital gains tax, and make gifts to charities.

Donor Advised Fund Lets Couple See Charitable Benefits During Lifetime

Thursday, October 13, 2022
Historical

This case study illustrates how a couple can use a donor advised fund to "test drive" a substantial gift to multiple charities.

Partnership Distributes Assets to Partners, Who Then Create CRTs

Thursday, October 6, 2022
Historical

Donors use a CRT to defer gain on the sale of real estate, obtain an income flow for their joint lives, and benefit charity.

Planning for Gifts of Mortgaged Real Estate

Thursday, September 29, 2022
Historical

A donor contributes a portion of her real estate holdings to a DAF, creating current tax deductions and providing a source of funds for her charities in years to come.

Using an LLC as a Double Discounting Tool with a CLAT

Thursday, September 22, 2022
Historical

A gift of LLC units allows the donors to take advantage of valuation discounts while giving to charity and their heirs.

Income Averaging Using a Grantor CLAT

Thursday, September 15, 2022
Historical

A large charitable deduction in the year of contribution to a grantor CLAT helps reduce the grantor's income taxes.

Selling Section 1250 Real Property in a CRT

Thursday, September 8, 2022
Historical

This case study illustrates the use of a CRT to defer gain on the sale of depreciated rental property.

Using a FLIP Unitrust to Diversify

Thursday, August 25, 2022
Historical

A Flip CRUT allows the donor to diversify assets, avoid capital gains tax, and defer the income stream.

Sale of a Second Home

Thursday, August 18, 2022
Historical

The contribution of an appreciated home to a NIMCRUT creates a charitable deduction and an income stream upon sale.

DAF as Beneficiary of an IRA

Thursday, August 4, 2022
Historical

IRAs are "toxic" assets in the sense that they are taxable as ordinary income to one's heirs for federal and state income tax purposes. If other assets are available, give the IRA to charity and the other assets, which typically are not taxable, to beneficiaries.

Sale of Farm Land

Thursday, July 28, 2022
Historical

A CRT can defer taxes on the sale of farm land while providing a charitable income tax deduction and, most importantly, a gift to charity.

Using a Donor Advised Fund to Sell a Rental Home and Endow Charitable Gifts

Thursday, July 21, 2022
Historical

A DAF allows a donor to avoid gain on the sale of an appreciated asset and to steward gifts to charity over time.

Stock Redeemed From a CRT

Thursday, July 14, 2022
Historical

A charitable remainder trust defers taxes upon the redemption of stock, assists in the gradual phase-out of stockholders, and allows for gifts to charity.

Maintaining Full Value of Securities' Net Unrealized Appreciation

Thursday, July 7, 2022
Historical

Donor places company stock from a qualified profit sharing plan into a CRT to defer gain, obtain a tax deduction, receive a lifetime cash flow, and create a charitable legacy.

Increasing Lifetime Cash Flow

Thursday, June 30, 2022
Historical

A SCRUT can increase the donors' cash flow, defer their capital gain taxes, and provide the desired benefit to charity.

Zero Estate Tax Planning using a CLAT

Thursday, June 23, 2022
Historical

Using a charitable lead annuity trust, donors can transfer significant assets to charities and heirs, and in doing so, can "zero out" gift and estate taxes.

Convenient Giving

Thursday, June 16, 2022
Historical

Naming a DAF as the remainder beneficiary of a CRT gives the donor flexibility.

Sale of a Business

Thursday, June 9, 2022
Historical

This case study illustrates the use of a CRT to defer gain on the sale of a closely held business, with the CRT remainder passing to a DAF.

No Tax on Sale of Real Estate

Thursday, June 2, 2022
Historical

By contributing a partial interest in appreciated rental real estate to a charitable remainder trust and then selling the balance of the property outside of the CRT, the donors increase their income stream for retirement and generate an income tax deduction to offset capital gains taxes on the sale portion. When doing charitable tax planning, remember that it is not an "all or nothing" choice!

Planning Opportunities with Real Estate

Thursday, May 26, 2022
Historical

By contributing appreciated real estate to a Charitable Remainder Unitrust, a Donor can reduce her capital gain tax liability, avoid estate taxes, receive an income tax deduction, obtain a lifetime cash flow, and create a lasting legacy for a charity in her hometown.

Increasing Cash Flow through a CRT

Thursday, May 19, 2022
Historical

A gift to a CRT creates greater long-term cash flow than an outright sale.

Private Foundation Grant to Donor-Advised Fund

Thursday, May 12, 2022
Historical

This case study illustrates how a private non-operating foundation can make a distribution to a donor advised fund to meet the minimum distribution requirement, while deferring a decision on the ultimate charitable distributees.