Whether the primary object of a family's charitable giving is a private foundation, supporting organization, donor advised fund or specific public charity, the family's income tax and estate planning goals may be significantly enhanced by financing the entity through charitable trusts — whether they be CLATs, CLUTs, CRATs or CRUTs (charitable lead annuity trusts, charitable lead unitrusts, charitable remainder annuity trusts or charitable remainder unitrusts). The charitable trust is not ...

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