Charts

• CGA Rates
• Federal Gift and Estate Tax Exemption Levels
• Gift-With-Income Comparison Chart
• Comparison of St. Lawrence Donor-Advised Fund and a Private Foundation

Terms

• Adjusted Gross Income and Deduction Limits
• Gift Valuation
• IRS Discount Rate
• Qualified Appraisal
• Qualified Appraisers
• Wealth Replacement
• What is an Endowment?

Concepts

• Appreciation and Depreciation
• Long and Short Term
• Restricted and Unrestricted
• Revocable and Irrevocable

This web page does not provide legal or financial advice, nor is it intended as a comprehensive review of the topic. You should consult your attorney, tax advisor and St. Lawrence before making or planning your gift.