As stewards of our God-given resources, we should look at new opportunities to wisely manage our financial means. When it comes to managing investment assets, the Tax-Advantaged Charitable Remainder Trust can provide a wealth of advantages. This special type of trust is designed to enable donors to sell an appreciated asset, without incurring capital gains tax, so that the entire proceeds can be used to produce increased income for the donor during their lifetime. The tax savings incurred can then be passed on to HLI to help it continue its important work protecting innocent Life.

Benefits of the Tax-Advantaged Charitable Remainder Trust

Benefit: Increased Personal Income And Elimination Of Capital Gains Tax

Many people do not realize that as securities and other assets appreciate in value, the earnings as a percent of the total value may actually decline. Therefore, the owner of an appreciated asset would usually want to sell, reinvest and obtain a higher return on investment. The problem is the capital gains tax…

But-good news!-there is a perfectly legal way to avoid paying capital gains tax on the sale of such appreciated assets. You can accomplish these objectives by using a CRT, and here is how its done:

* The donor transfers the stock or other appreciated asset into the Tax-Advantaged Charitable Remainder Trust ("CRT"),

* The trustee then sells the stock and purchases a higher income producing replacement asset and

* The sale is exempt from capital gains tax because HLI, which eventually receives a gift from the CRT, is tax-exempt.

Benefit: Reducing your income taxes

Most people are familiar with the favorable tax treatment resulting from a current gift to a charity. Donors are entitled to a deduction from adjusted gross income during the year of the gift.

However, many people do not realize that they may also receive an income tax deduction from a deferred gift to HLI. With a deferred gift, a donor may receive a tax deduction for giving an asset to the CRT and then naming HLI as the eventual beneficiary.

While the gift does not go to HLI until after the CRT has paid a lifetime income to the donor, a current tax deduction is allowed since the donor has guaranteed HLI that it will eventually receive the gift.

In addition, the tax deduction you earn by using a CRT can be taken against all of your income, not just the income you receive from the CRT. Of course, the less tax you pay, the more income you can keep for your own use.

Benefit: Eliminating Pro-Abortion Holdings From Your Investment Portfolio

Many of HLI's supporters who are invested in the stock market do not realize that their money may be invested in companies which are supporting abortion and other attacks on the family.

If you suspect that your investments may be funding the Culture of Death, you can use the CRT to liquidate the investment without paying capital gains taxes on the sale!

With the CRT, you can then reinvest the proceeds of the sale in clean investments which support, rather than undermine, your pro-life, pro-family values. How's that for turning secular gains into faithful blessings?

Benefit: Helping HLI's important work in promoting and defending the sanctity of life, Faith and family around the world.

Perhaps most important of all, by creating a CRT you will have the comfort of knowing that you have helped HLI's important work of protecting innocent Life and the family.

Since its founding in 1981, HLI's mission has been to protect, preserve and promote the sanctity of life throughout the world, while also exposing modern day threats to life and family. HLI fulfills its mission through programs of service and education.

Under Father Thomas J. Euteneuer, with your help, HLI continues its battle against the forces of death. Your support of HLI by using a CRT in your financial and estate plan is one way you can make a big impact in supporting the Culture of Life.

The author, the publisher and this non-profit organization are not engaged in providing legal, tax or other advisory services. Advice from a professional advisor should be obtained when considering these types of legal, gift and investment matters. © 1999 by Human Life International. All rights reserved.

Summary of Benefits

The Tax-Advantaged Charitable Trust can enable you to:

• Increase your personal income,
• Pay no capital gains tax when you sell an appreciated asset,
• Enable you to divest Pro-abortion holdings from your portfolio with out incurring capital gains tax,
• Reduce your income tax and estate tax and
• Help HLI protect innocent life and support families.

The legal name of HLI is:

"Human Life International"

To learn more about the Tax-Advantaged Charitable Trust or to request a proposal showing how the Tax-Advantaged Charitable Trust could work for you, Please contact: