Faculty Publications

Title

Breaking Up Really May Be That Hard To Do: Preparing To Reconcile Irreconcilable Differences Between Donors and Charity

Document Type

Article

Publication Date

5-18-2017

Abstract

In my February and April 2017 columns,1 I discussed how a divorce between spouses can be coordinated with prior or future philanthropy in a tax-efficient manner. Charitable remainder trusts (CRTs) and charitable gift annuities (CGAs) can be structured to fund an alimony obligation.2