Either lifetime gifts or gifts made upon death to charitable or non charitable beneficiaries; usually children or grandchildren. Gifts can be made directly or in trust.
A common desire is to give a low basis real property to a child while living. By instead waiting and having the property pass after death, the cost basis receives a step up in basis, eliminating capital gains tax on any gains that took place prior to death.
Charitable gifts of appreciated property are generally more tax advantaged than cash gifts. The capital gains are not realized by the donor; instead they are realized by the tax exempt charity, thus avoiding the tax.