Trusts and Estates

Ca. Trs. & Estates Quarterly 2023, VOLUME 29, ISSUE 2

MCLE SELF-STUDY ARTICLE THE BROAD ARRAY OF CHARITABLE GIVING VEHICLES DEMYSTIFIED

Written by Margot Edwards* and Aaron Hegji**

We, the authors, intend this article to review various vehicles that donors use to engage in philanthropy and to highlight the practical implications of each option. We recognize that a variety of charitable vehicles are routinely recommended by practitioners to assist donors in fulfilling their unique charitable intentions. No single method is a universally perfect solution and donors may wish to utilize more than one structure. We hope this article provides a roadmap for advisors to help clients match their individual goals to the best structure for them.

In this article you will find, first, a framework for discussing a donor’s philanthropic intentions; second, a description of the various charitable vehicles used; and third, charts comparing the various vehicles to identify when each option might best be utilized.

I. THE FRAMEWORK

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