annuitiesassetsbargainbenefitscalculatingcapitalcharitiescharitycontributionsdeductiondeductionsdocumentingdonatingdonorselementsestateestatesfoundationsgainsgiftsgivingincomeinsuranceinterestintrointroductionleadlifelimitsmotivationspartialpaymentsplannedpoliciesprivatepropertypublicremainderretainedretirementrisksrulessalespecialtaxtaxestimingtrusttruststypesvaluing