Planned Giving
| Type of gift | Suitable if you are |
Your benefits | Our benefits |
|---|---|---|---|
| Cash (outright gift) | Any age and any income/estate level | Income tax deduction | Immediate use for our needs |
| Long-term appreciated securities (outright gift) | Any age and any income/estate level | Income tax deduction; avoidance of capital gains tax | Immediate use of income or sale proceeds |
| Personal property for related use by us (outright gift) | Any age and any income/estate level | Income tax deduction; avoidance of capital gains tax | Immediate use of property |
| Real property (outright gift) | Any age and any income/estate level | Income tax deduction; avoidance of capital gains tax | Immediate use of property or its income and sale proceeds |
| Life insurance policy | Any age and any income/estate level | Current and possible future income tax deductions | Ultimate use of policy proceeds |
| Bequest (through your will) | Any age and any income/estate level | Estate tax savings | Ultimate use of gift |
| Charitable gift annuity* | Over age 60 and retired, with a modest income/estate | Fixed lifetime payments (partially tax-exempt); estate and income tax savings | Ultimate use of gift |
| Deferred payment gift annuity* | Age 40-60 and employed, with a moderate income/estate | Supplemental retirement plan; estate and income tax savings | Ultimate use of gift |
| Charitable remainder annuity trust | Over age 60 and retired, with a high income and sizeable estate | Fixed lifetime income; estate and income savings | Ultimate use of gift |
| Charitable remainder unitrust | Age 60-75 and retired, with a high income and sizeable estate | Variable lifetime income as inflation hedge; estate and income tax savings | Ultimate use of gift |
| Unitrust with term of 20 years | Over age 80, with a potentially taxable estate | Income for self now and beneficiaries later; income and estate tax savings | Ultimate use of gift |
| Charitable lead trust | Over age 60 and retired, with a high income and large estate | Ability to pass property to others with reduced gift and estate taxes | Use of income for term of trust |
| Gift of home, retaining life use | Over age 70, with modest income/estate | Income tax deduction; retained use of home; estate tax savings | Ultimate use of property or its sale proceeds |