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Because they still own the assets, there is no protection from creditors and no charitable income tax deduction is available.

If they transfer the stock to a CRT instead, the Brodys can take an immediate charitable income tax deduction of $90,357. Because they are in a 35% tax bracket, this will reduce their current federal income taxes by $31,625.

That’s $78,000 more in income than if the Brodys had sold the stock themselves. And because the assets are in an irrevocable trust, they are protected from creditors.

A charitable trust is a set of assets -- usually liquid -- that a donor signs over or uses to create a charitable foundation. The assets are held and managed by the charity for a specified period of time, with some or all interest that the assets produce going to the charity.

Bill and Melinda Gates Foundation Trust

J. Paul Getty Trust

FTSE Group, NAREIT, and the U.S. Green Building Council (USGBC) recently announced a jointly developed green property index for both institutional and retail investors. This first of a kind index was a collaborative effort bringing together global market leaders in US real estate indexing, REIT market expertise, and environmental building standards.

The indexes, currently in the final stages of implementation, will give investors a structured and disciplined way to measure and model the risk and reward profile of green property, using the first codified, transparent definition of listed green property. In addition, the indexes will also provide investors with new ways to incorporate principles of sustainability into their property selections and portfolios, and access this investment theme through index-linked financial products

owners include many of the largest green portfolios, measured as the estimated share of total portfolio value that has either LEED or EnergyStar certification. Just a few of the representative green indexed REITs include Douglas Emmett (DEI), Government Properties Income Trust (GOV), Piedmont Office Realty Trust (PDM), Boston Properties (BXP), Franklin Street Properties (FSP), Brandywine Realty Trust (BDN), Vornado Realty Trust (VNO), SL Green Realty (SLG), Ashford Hospitality Trust (AHT), Kilroy Realty (KRC), Washington REIT (WRE), and Cousins Properties (CUZ).

It is for this reason that well-performing securities that have been held for over a year are the preferred gift to a pooled charitable trust.

Because there is no tax to pay, that means a larger investment into the trust, which means more income for you!

1031 exchanges," after Section 1031 of the Internal Revenue Code

With this verdict, the court created a powerful wealth-building tool for real estate investors. No longer limited to transactions between two parties, investors could defer capital gains taxes on real estate sales as long as the proceeds were used toward the purchase of like-kind or "replacement" properties.

disallowed deductions for passive losses and eliminated accelerated depreciation. These restrictions made it unpopular for real estate investors to hold on to losing assets. As a result, 1031 exchanges into better quality properties emerged as one of the few tax-friendly options left for real property investors.

If you use appreciated property to fund the trust, you avoid capital gains tax liability on the transaction, the beneficiary’s income may be taxed at ordinary and capital gains rates, and some income may be tax-free.

the endowment may outperform other investment strategies over the long term

Thus, Patagonia’s audience trusts the brand, admires its values, and aspires to live by the same principles. Very few brands can compete on quality and price alone. Your brand doesn’t necessarily need to invest in the environment or take such risky maneuvers. However, it can’t be built exclusively through great products and great advertisements. That model is antiquated. Consumers have too much information and too few dollars. They want to invest in brands that have similar values to their own. Perhaps that simply means your product has more advanced engineering, is more user-friendly, or has better customer service. Those are all viable brand elements that create a powerfully rational connection with consumers. Ideally, your brand would also embody behaviors that elicit an emotional connection, such as investing in social, educational, or environmental responsibility. Building a brand platform like Patagonia’s is difficult, expensive, and somewhat risky. But, when brands reduce the amount they spend on paid media, they can invest in building a brand which will help their paid media work significantly better, and more importantly, create brand evangelists.

Just like in corporations, setting goals and having a vision proves to be an essential start for cities that want to engage business.

Matthew Lynch, the project lead, said one of the main success factors is the opportunity for direct and open dialogue. “

corporations like Boeing and Exelon have added $12 million in donations.

The High Line has reportedly spurred more than $2 billion in area investment. Though it cost the city $112 million, the park is expected to bring in an estimated $900 million in additional tax revenues over two decades.

already New York City’s second-most popular attraction, pulling in nearly 4.5 million visitors in 2012, and ranks among the most influential public works projects of the past half-century, altering our thinking about public space and urban revival.