Jonathan began his company shortly after World War II with $500 in borrowed funds. Today, the company is worth $10 million.  It is Jonathan's habit to give tithes and gifts equal to 20% of his income.  Therefore, he wishes to give $2 million to charity upon the sale of his business to support ministries involved in Christian evangelism.

If he makes his charitable gift after he sells his business, he must pay capital gains tax of approximately 15%.  In order to give $2 million to charity, he would use approximately $2.5 million of his stock value, paying the government approximately $419,000 in tax.

If he gives TCRF 20% of his company prior to the sale, and allows TCRF to sell that portion of his company to the buyer of his business, there will be no tax owed on the $2 million.  Thus, Jonathan can give $419,000 more to spread the Gospel by utilizing the services of TCRF.