Giving options

Gifts you can give now

In addition to cash, you can give:

• incurs no capital gains tax
• provides a tax deduction for the fair market value
• can be split into manageable, smaller charitable gifts when applied to a single donor advised fund and granted out

>> More on stock gifts

• makes an ideal contribution to a Foundation fund
  
• is deductible at fair market value
• incurs no capital gains tax
• a popular asset for creating charitable remainder trusts and charitable lead trusts, which provide financial benefits both to the community and the donor

>> More on gifts of real estate

• you can give a new policy, or a policy that is no longer needed
• provides a tax deduction for the value of the policy
• instead of paying premiums to the insurance company, you make tax-deductible charitable gifts to the Foundation, which then pays the premium
• upon the death of the insured, the proceeds will fund a legacy gift

>> More on gifts of life insurance

Gifts from your estate

• you can leave a bequest of * a percentage of your estate * the remainder of your estate * specific property or * a specific amount
• the estate may receive a tax deduction in the amount of the charitable bequest
  
• if you already have a will, an attorney can help arrange a charitable bequest with a simple amendment, or codicil

>> More on bequests (includes language for your will or trust)

• you can name one or more charities as after-death beneficiaries of a retirement plan
• the most tax-wise option: whereas retirement plan distributions to heirs can be extremely high (exceeding 70% in some cases), retirement plan distributions to charity incur no taxes
• you can specify a percentage, a specific amount, or the remainder of the account

• you can give a new policy, or a policy that is no longer needed
• provides a tax deduction for the value of the policy
• instead of paying premiums to the insurance company, you make tax-deductible charitable gifts to the Foundation, which then pays the premium
• upon the death of the insured, the proceeds will fund your legacy gift

>> More on gifts of life insurance

Gifts that provide income

• provides the donor and/or another person with an income for life
• created in exchange for cash or marketable securities
• at the expiration of benefits, creates a meaningful legacy gift

>> More on charitable gift annuities

• works the same way as a normal charitable gift annuity
• starts providing income at a fixed date in the future (rather than immediately)
• Until payments begin, the annuity may grow in value, providing more income for the donor and/or a larger gift for charity

• enables you to make a gift that produces income for you or for loved ones
• take a pro-rated tax deduction now, leave the remainder to charity
• can reduce estate taxes accordingly
• can make fixed payments, or payments that change with the size of the trust
• upon the end of the erm, the remainder of the trust becomes your legacy gift

>> More on charitable remainder unitrusts

>> More on charitable remainder annuity trusts