Before You Sell Real Estate

Before you sell real estate, give a percentage to the VSO and increase your tax savings.
Here is an example of how giving a percentage of your real estate to the VSO before selling may increase your tax savings:

Wolfgang wants to sell his $1M rental property that he paid $500,000 for 10 years ago. He also wants to give the VSO $100,000.

By giving 10% of the property to the VSO BEFORE he sells the property (rather than with the proceeds), Wolfgang:

· Receives a $100,000 tax deduction now, even before the property sells; and
· Avoids paying capital gains taxes on $50,000 (the capital gains from the 10% interest).
Before you sell real estate, put the entire property into a charitable remainder trust and pay no capital gains tax.
Here is an example of how putting your property into a charitable remainder trust may reduce or eliminate capital gains taxes:

The Mendelssohns, both age 70, are tired of managing their rental property—the rents are low and the headaches are many. They would like to sell their property, but they do not relish paying a big capital gains tax bill. They paid $500,000 for the property and it is now worth $2M. The property is paid off and has no mortgage.

By putting the entire property into a 7% charitable remainder unitrust (CRUT)—whose terms state that the VSO is the beneficiary of the trust after both the Mendelssohns’ lifetimes—BEFORE they sell the property, the Mendelssohns:

· Receive a large income tax deduction ($650,000 based on their ages and current interest rates);
· Pay NO capital gains tax when they sell the property;
· Receive $140,000 in income annually (7% of the property value), which is far greater income than their current rents;
· May receive increasing income in future years because the 7% payment is based on the annual valuation of the CRUT; and
· A nonprofit, like the VSO, will receive a transformative gift of the principal after the Mendelssohns’ lifetimes.

Contact Hal J. Abrams, J.D., LL.M, at [email protected] to receive a personalized illustration and learn more about ways to save taxes while making an impact in the community.