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For you to avoid penalties, your estimated payments and withholding must equal at least: Many DAFs, however, have the resources to accept contributions of appreciated assets, liquidate them and then reinvest the proceeds.

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But in practice, DAFs almost always respect donors' wishes. Need to Sell Real Property? Triggers can vary but common criteria include: Many business owners wonder whether they can offset AMT liability with NOLs just as they can offset regular tax liability.