Bart Azzarelli held a good job for a construction contractor in Tampa, Florida, but the financial pressures of starting a home and raising a child prevented him and his wife, Jan, from tithing.  Only one month after becoming a Christian, his new faith was put to the test. 

"My boss called me into his office," recalls Bart.  "He said he was downsizing and handed me my walking papers.  I went home and cried out to God, ‘This isn't the way it's supposed to be!'  But I had a strong impression that God answered, ‘It's pretty easy to tithe now, isn't it?'"

After much prayer and discussions with his wife, his father, and others, on December 5, 1985, Bart launched his own company – Dallas 1 Construction and Development.  From the beginning he decided to put God first.  For one thing, that meant he wouldn't subscribe to any of the industry's unethical practices, such as accepting cash under the table. 

Bart became involved with the Fellowship of Companies for Christ International (FCCI) and the C12 Group, two organizations that help Christian business owners and executives operate their businesses as ministries.  "Our entire lives belong to God," Bart explains, "including our businesses.  As good stewards, we are called to use these gifts to glorify Him."

In addition to tithing personally, Bart and Jan agreed to begin giving 10 percent of the company's net income before taxes back to the Lord.  "God has honored our commitment," he reports, "and many years we've been able to give much more than 10 percent.  But it wasn't always easy.  In 1998 my general superintendent left, took a major customer, and started a competitive business. That really hurt, especially personally, because he'd been my prayer partner for four years."

During this crisis, Bart again cried out to God.  But this time, instead of trying to tell God how to run His world, he asked for guidance.

"The name of a man I knew came to mind," remembers Bart, "so I contacteded him.  That man turned out to be God's provision.  Since he came on board, our business has more than doubled.  Last year Dallas 1 earned $1.4 million and gave $200,000 to the Lord's work."

Through FCCI and the C12 Group, Bart learned about The National Christian Foundation (NCF) and its Tampa affiliate, the Christian Legacy Foundation (CLF).  "Bob Collins, CLF's executive director, has consistently given us valuable assistance," says Bart.  "We've grown to trust and rely on him.  He works seamlessly with our financial advisor and our CPA."

"The Azzarellis have quite a complex financial situation," comments Bob, "because they have numerous corporate entities and multiple personal and business insurance and retirement plans.  But because our foundations [CLF and NCF] focus exclusively on charitable giving, we have the expertise to sort through the complexities and identify the strategies to accomplish our donors' stewardship objectives. The average attorney may handle as many as three or four complex charitable gift cases a year; we handle hundreds."

In 2005, Bob helped Bart set up two CLF Giving Funds (also called donor advised funds): one for his business and one for his family.  The Azzarellis advise CLF about how to distribute the Giving Funds' assets to charities.
 
"It couldn't be more convenient!" exclaims Bart.  "We make tax deductible contributions to the Funds, and CLF makes the gifts to the charities we recommend.  CLF writes the checks when we ask them to, or according to predetermined schedules.  We communicate with CLF through their interactive website, by phone, fax, or e-mail.  For a modest fee, they take over all of the hassles.  It would cost us a lot to staff our own private foundation to provide this level of service.  By uniting with other Christians through CLF, we all save time, money, and effort.  That allows us all to accomplish more."

"Donor advised funds are more versatile than private foundations," explains Bob, "because they're subject to fewer ‘self-dealing' rules. For example, some of our clients have Giving Funds that own part of the family's business or real estate assets. That type of arrangement sometimes offers significant advantages, but it would be prohibited with a private foundation." 

CLF is plugged into the Christian community, so it learns about many exciting opportunities for charitable giving. It also becomes aware of some of the less reputable charities to avoid.  If donors express interest in supporting inner city ministries, for example, CLF can provide information that will help them select good recipients.  This saves donors lots of time and, not infrequently, helps them avoid costly mistakes."

"Our Giving Funds remove the pressure to make rushed decisions," affirms Bart.  "We receive tax deductions in the year that we donate the assets to the Funds, so we can take our time prayerfully selecting the charities.  Christian Legacy Foundation helps us investigate potential gift recipients.  Meanwhile, the assets in the Funds are earning income and appreciating, tax-free.  CLF manages the Funds' assets based on preferences we provide."

When possible, the Azzarellis like to donate appreciated stock, because the tax benefits are even greater. They receive a tax deduction for the total appreciated value of the assets, and pay zero capital gains tax on the amount of the appreciation. 

In the near future, Bart and Jan want to set up a charitable remainder unitrust (CRUT).  In at least three respects it will operate like their two Giving Funds.  Contributions the family and the business make to the trust will generate tax deductions.  The assets in the trust will be subject to litigation only in very rare cases, and they can earn income and appreciate without accruing any additional tax liabilities.  But the CRUT offers a significant additional advantage.

"Bart and Jan will be able to withdraw a fixed percentage, say 5 percent, of the trust's assets annually" explains Bob.  "This gives them an excellent hedge against inflation, because the amount of the annual withdrawal will increase as the value of the trust's assets appreciates.  It's the ultimate in family financial security, because Jan will continue to receive income even if Bart dies." 

Innovative approaches to stewardship, such as those employed by Bart and Jan, encourage sacrificial stewardship.  When donors know their lifestyle requirements are taken care of, they feel more comfortable giving away the income and assets that exceed their needs." 

Just as with their Giving Funds, the Azzarellis will use the CRUT as a vehicle for donating to charities.  When both Bart and Jan die, the trust will terminate and its assets will be transferred, free of estate and other taxes, to one or more "successor advised" funds.  These could be CLF Giving Funds, which designate the Azzarelli children as the successors, so that Bart and Jan's stewardship legacy would carry on. 

Recently Bart's faithfulness as a Christian steward has attracted quite a bit of attention.  Fortune Small Business featured him on its cover. Anderson Cooper interviewed him on CNN, and the Tampa Bay Business Journal made him their featured contractor.  Several other publications have reported on his extraordinary efforts to put God first.  

"Today our company has four divisions," says Bart. "Dallas 1 Construction builds infrastructure, such as subdivision roads, curbs, and sewers.  IT Technology Solutions offers information technology services.  My son, BJ, heads that division, and I'm delighted to say we share the same passion for stewardship.      

"Our third and newest division, Rehabilitation Solutions, uses new technologies developed in Europe to clean and spray-coat pipelines.  We're very excited about its potential.