Abstract: Supporting charitable giving in furtherance of a business objective of the business comprises proceeding with the business objective in response to a decision by a decision maker by performing several steps. A trust is established to achieve at least a part of the business objective, the trust having a term, the trust being either a charitable remainder trust. At least a partial interest in a low-yielding asset is selected as one or more assets of the business to be transferred to the trust. At least one asset within the trust is disposed of in furtherance of the business objective. Benefits, including an enhanced-yield income stream, resulting from the disposition of the at least one asset are passed from the trust while shielding the business from a tax liability due to the disposing step, if the tax liability is owing.

Abstract: Supporting charitable giving in furtherance of a business objective of the business comprises proceeding with the business objective in response to a decision by a decision maker by performing several steps. A trust is established to achieve at least a part of the business objective, the trust having a term, the trust being either a charitable remainder trust or a charitable lead trust. One or more assets of the business are transferred to the trust. At least one asset within the trust is disposed of in furtherance of the business objective. Benefits resulting from the disposition of the at least one asset are passed from the trust while shielding the business from a tax liability due to the disposing step, if the tax liability is owing.

Abstract: Supporting charitable giving by a business in furtherance of a business objective comprises granting to a charity a remainder interest in a real property. A life estate or a term of years estate is reserved to the business or another. A person is permitted to live on the real property in furtherance of the business objective. The charity is provided a full possession of the real property at an end of a measuring life or the term of years. Moreover, supporting charitable giving may comprise granting, by the business to the charity, an option to purchase an equity interest in the business at a bargain price. If an exercise condition or an event of the option occurs, the business tenders to the charity the equity interest and receives the bargain price. The business receives an income tax deduction for tendering the equity interest upon the charity's exercise of the option.