Split Interest Gifts

Typically involving property or business interests, start with the idea of making a partial gift of an asset to charity while still retaining a partial interest in it.  The “split” refers to the fact that ownership is now divided between the original owner and a charity. Splitting the interest creates a need to formulate the value of the portion given to a charity (gift portion) and the value of the portion which was kept (retained interest).

« Back to Glossary Index