Donations to charities are often on the wish list for those considering their estate plans. There are those who are considering where their wealth goes if there are no surviving family members. There are others who have the desire to give to one or more charities in any event.

There are now a range of methods and structures to make a charitable gift. They assist people in considering the planning opportunities, especially the tax advantages, available in respect of gifts made during a person’s lifetime as well as upon their death.