The document summarizes strategies for donating non-cash assets to charity. It discusses the large market for non-cash assets like real estate and privately-held business interests. It then outlines tax benefits for donating different types of non-cash assets and potential structures like donor-advised funds or charitable remainder trusts. The rest of the document discusses reasons non-cash gifts are often rejected by charities and provides case studies of different non-cash donation strategies.

1. Creative Charitable Planning with Non-Cash Assets October 19, 2010 Bryan Clontz, CFP ® President Charitable Solutions, LLC bryan@charitablesolutionsllc.com (404) 375-5496 All Materials Copyright 2010, Charitable Solutions, LLC Brought to you by:

9. Case Study #1 Commercial Real Estate Contribution For illustrative purposes only. $1.2 million/20% Interest Community Foundation Four Donor- Advised Funds Four Doctors Owned $6.0 Million Medical Building Building Purchased by Publicly-Traded REIT Multiple Grants To Multiple Charities $1.2 million/20% Interest Four 7 Percent Charitable Remainder Trusts For Life

11. Case Study #3: S-Corp UBIT Solution/ Dechomai Asset Trust Donation Flow Dechomai Asset Trust: Nevada Public Charity Step 3 – GRANT TO PUBLIC CHARITY Step 2 - ASSET IS SOLD Step 1– CALIFORNIA DONOR CONTRIBUTES UBIT ASSETS Deduction: $1M of S-corp stock with $200K adjusted basis UBIT at trust rates ($800K @ 15%) = $120K in tax Trust receives a 50% of AGI deduction to reduce tax to $60K plus $25,000 charitable fee or $85K net with $915K to charity; If donor sold asset, gift/deduction would have been $800K (25% tax federal and state tax)

12. Case Study #4: CLT w/Limited Partnership Interests For illustrative purposes only. Charitable Lead Annuity Trust Commercial Real Estate Donated to FLP FLP Interest w/35% Discount Central New York Community Foundation 30 Year Lease of $1 Million @ 8% $650K @ $80K/Income = 12.3% Payout

13. Thank you for Coming! Bryan Clontz, CFP ® President Charitable Solutions, LLC bryan@charitablesolutionsllc.com (404) 375-5496 Peter A. Dunn President & CEO Central New York Community Foundation [email_address] (315) 422-9538