| 摘要 |
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 decisi on 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.
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