Trusts and Estates
Ca. Trs. & Estates Quarterly 2023, VOLUME 29, ISSUE 2
Content
- TRUSTS & ESTATES QUARTERLY
- Chairs of Section Subcommittees
- Editorial Board
- Letter From the Chair
- Letter From the Editor
- Litigation Alert
- McLe Self-study Article Better Late Than Never, But Never Late Is Better: Analyzing the Timing of Certificates of Review For Gifts To Care Custodians
- McLe Self-study Article the Rise of the Revocable Trust In California
- McLe Self-study Article Where Agreements Won't Work - a Word To the Wise Regarding Strict Wage and Hour Liability and Related Claims
- There's Nothing Defective About a Grantor Trust
- What Attorneys Need To Know About a Client's Cognitive Capacity
- McLe Self-study Article the Broad Array of Charitable Giving Vehicles Demystified
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