Taxation of capital gains is legally deferred in a charitableremaindertrust.
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2.
Contributing appreciated assets, such as stock, family businesses and real estate to a charitableremaindertrust during 2010 is a good way to avoid capital gains tax.
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3.
Donors could also put the partnership shares in a charitableremaindertrust, a popular estate-planning device in which donors or their beneficiaries draw income for life, with trust assets going after death to a charity.