It should not come as a surprise to learn that under Donald Trump, a President who acquires portraits of himself with his namesake's foundation, philanthropic and charitable giving has now become more complex, burdensome and increasingly only for the more affluent higher net worth families of the United States.

Affected in large part by the key provisions of the 2017, "Tax Cuts and Jobs Act", the US's two primary philanthropic structures – Charitable Remainder (CRT) and Charitable Lead Trusts (CLT) – have further shifted the focus of charitable giving to Ultra High Net Worth (UHNW) communities.