The Broad Array of Charitable Giving Vehicles Demystified

By recognizing there are various charitable giving vehicles—including donor-advised funds, charitable remainder trust, and CRUTs—that donors use to engage in philanthropy, there is also the recognition that there is no single method that is a universally perfect solution and that there are donors who may wish to utilize more than one structure. So how do families know which charitable structures will work for them? It takes a thoughtful approach that includes beginning with a framework for discussing a donor’s philanthropic intentions, reviewing the various charitable vehicles that can be used, and looking at the comparative charts to identify when each option might best be utilized.