1) The document discusses strategies for donors to maximize their charitable donations through various gift-giving vehicles while reducing taxes and maintaining income and control of assets. 2) It outlines seven common donor issues around income taxes, estate planning, real estate, business interests, and gifts that could create income. 3) Specific strategies and case studies are provided to illustrate how donors can swap taxes for increased charitable giving through charitable trusts, beneficiary designations, and gifts of appreciated assets.

1. Growing Your Ministry Foundation William High Servant Christian Community Foundation

3. Understanding: Gift Flow Process Donor Issue (7 Flags) Handle In House (cash/stock) SCCF (planning/non cash) Donor Due Diligence! Acceptance Receipt

6. Case 1: Excess Income Current Plan – Mrs. Cash Income $300,000 $0 Income Tax Deduction on $50,000/yr Gifts Investments $5,000,000 $150,000 Deduction Mrs. Cash Charity $100,000 $200,000/yr $150,000 Taxed

7. Case 1: Excess Income Proposed Plan – Mrs. Cash Benefits: Income $200,000 $165,000+ Income Tax Deduction Investments $5,000,000 Transfer $1,650,000 Mrs. Cash Charity Charitable Trust $100,000 Lower Taxes Control More Income (During Life) Income Mrs. Cash $100,000 or Only $100,000 Taxed