Planned Gift Tech

(Big) Easy Gifts by S-Corporation Owners

Greg Baker

THURSDAY, OCTOBER 3, 2:00 – 3:00 p.m.


Subchapter S Corporations are the most widely-used business structure in America, so every gift planner will run into S-corporation owners. Come learn how to get gifts from the business and of the business. Because of their unique characteristics, a gift of S-Corporation stock to your organization or to a CRT or CLT can create extreme problems for your donor and for your organization. This advanced session will use a case study approach to describe how business owners think about their charitable giving while also addressing how our due diligence action steps need to differ because your donor owns a Subchapter S Corporation.

Learning Objectives

  1. Understand the unique characteristics of Subchapter S Corporations. 
  2. Learn four ways gifts of S-corporation gifts are different from other business interest gifts.
  3. Learn how S-Corporations interact with gift planning tools, including CRTs, CLTs, CGAs, and outright gifts.


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Gregory Baker

Executive Vice President, Renaissance Philanthropic Solutions Group

Gregory W. Baker, J.D., ChFC®, CFP®, CAP, is Executive Vice President of Renaissance Philanthropic Solutions Group, the nation’s largest independent charitable gift solutions provider. For the past 29 years, he has provided trust, tax and philanthropic financial planning advice to over 4,000 attorneys and 8,000 development officers, and financial planners in all 50 states regarding more than 20,000 charitable remainder trusts, more than 800 charitable lead trusts and numerous foundations, charitable gift annuities and donor-advised funds. His advice has helped donors contribute over $6 billion to charitable gift plans. Greg is a past Board Member of the National Association of Charitable Gift Planners, a past President of the Charitable Gift Planners Indiana, an Advisory Board Member of the Chartered Advisor in Philanthropy designation at the American College, member of the Financial Planning Association, and the Indiana Bar. Greg was previously VP, Charitable Fiduciary Risk Manager for the Merrill Lynch Center for Philanthropy & Nonprofit Management in Princeton, NJ. Greg speaks at national and local conferences for professional advisors, high net worth clients and charities regarding charitable gift planning, asset-allocation, investment modeling, and tax issues.