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Planned Giving Options

Goal Action Benefit
Defer a gift until after your lifetime. Put a bequest in your will (give us cash, specific property, or a share of the residue of your estate).
 Your donations are fully exempt from federal estate tax.
Receive guaranteed fixed income that is partially tax-free.
 Create a charitable gift annuity.
 Current and future savings on income taxes, plus fixed, stable payments.
Secure, fixed payments for life while avoiding market risks.
 Create a charitable remainder trust.
 It gives you tax benefits and often boosts your rate of return.
Give income from an asset for a period of years but retain the asset for yourself or your heirs. Create a charitable lead trust.

 Asset is returned to the donor or heirs with federal estate tax savings and income tax deductions for income donated.
Avoid tax on capital gains.
 Contribute long-term appreciated stock or other securities.
 A charitable deduction plus no capital gains tax.
Avoid capital gains tax on the sale of a home or other real estate.
 Donate the real estate to us.
 An income tax reduction plus elimination of capital gains tax.
Make a large gift with little cost to you.
 Contribute a life insurance policy you no longer need.
 Current and possibly future income tax deductions.
Avoid the twofold taxation on IRA or other employee benefit plans. Name us as the beneficiary of the remainder of the retirement assets after your lifetime. It lets you leave your family other assets that carry less tax liability.

Glossary

A BEQUEST is a gift of property or assets to a beneficiary as defined in a will.

The CHARITABLE GIFT ANNUITY offered through a charity is used by many to provide income for the annuitant and a second beneficiary, if any. The annuitant (the person providing funds to the charity) receives a contract or agreement from the charity which states that the charity will pay the annuitant a fixed income for life (lives) with payments to start immediately or at some set future time. Probate or court involvement is avoided on these funds. The income paid under the annuity is secured by the assets of the charity. See Benefits of the Gift Annuity for more details.

A CHARITABLE LEAD TRUST is almost the opposite of a charitable remainder trust. During the term or life of the charitable lead trust, an annuity or unitrust income interest is distributed each year to the designated charitable beneficiary and the assets are eventually transferred to the trustor's or grantor's designated non-charitable beneficiary(ies).

A CHARITABLE REMAINDER ANNUITY TRUST is a trust that is set up to pay a return or fixed annual percentage of 5 percent (or more) of the net fair market value of the assets placed in the trust. The trust assets are valued initially, at the time the property is placed in the trust. The trust assets are never revalued.

A LIFE INSURANCE TRUST is usually set up for the purpose of excluding the proceeds of life insurance from the insured's and the spouse of the insured's estate for death tax purposes. It is an irrevocable trust.

A TRUST is defined as any arrangement where property is to be held and administered by a trustee for the benefit of those for whom the trust was created. Depending on the type and how it is established, a trust may be revocable (changeable) or irrevocable (not changeable).

A WILL is the legal expression or declaration of a person's mind or wishes as to the disposition of the person's property, to be performed or take effect after the person's death.