.- The Trust has 2 trustees - 1) My Mother, 2) unrelated friend of my uncle- The Trust has 3 beneficiaries - all charitable organizations- My Mother is only a trustee and not a beneficiary.My reading of the IRS rules of disqualified persons for a trust is that it pertains to who the beneficiaries are and not the trustees, but hoping to get some confirmation.Thanks,

They'd laugh at her, if they were feeling charitable.

Partition of property.Estate issues can arise from the sale of properties held long term, use trusts to set off the basis and charitable remained trust to lower tax liabilities.Have credit but no money (or don't want to use yours)?

Try increasing your charitable deductions or pay more mortgage interest if you want to keep your itemized deductions at a similar rate to prior years.

If you're okay with charitable organizations and dealing with HUD or other subsidized rent programs, etc. then you might get lucky.3. 

I suggest you look into a Charitable Remainder Trust, it provides a tax savings overall even after giving to your favorite charity(ies) providing more net to the beneficiaries.

@Mark Caragio - while deconstruction may indeed be viable from a tax perspective, are there organizations (I presume they'd have to be an IRS compliant charitable organization) in your area who will receive the materials from you?  

It sounds harsh, but there's a lot that I do charity wise to help people get back on their feet, however I can be charitable and treat my business like a business at the same time.  

Perhaps he's setting up a charitable remainder trust or some kind of estate planning vehicle.

This needs to have been consistent for the past two years and you must reasonably be able to expect the same level of income going forward.You are an individual who has a net worth exceeding $1 million, either individually or jointly, excluding the value of a primary residenceYou are a general partner, executive officer, director or combination thereof for the issuer of the offered securitiesA bank, insurance company, registered investment company, business development company or small business investment companyA business in which equity owners all fall under the category of accredited investorsAn employee benefits plan, trust, charitable organization, partnership or company with total assets greater than $5 million