Select 3 gifts to compare:

Cash

Securities

Real Estate

Personal Property

Bequest

Retirement Plan Assets, IRA

Life Insurance

Retained Life Interest

Bargain Sale

Charitable Gift Annuity

Charitable Remainder Trust

Charitable Lead Trust

How does it work?Give cashGive appreciated securitiesGive appreciated real estateGive artwork, collectibles, equipment or other types of tangible propertySimplest form of gift planning (plan now, give later)Name NPO as the beneficiary of the planName NPO as beneficiary and owner of a policy donor ownsGive real estate but keep the right to use and enjoy it for lifeSell real estate or other valuable property to NPO for less than fair valueSimple gift contract that provides lifetime payments to one or two personsTrust that pays income for life or a term of years to donor and/or others. Assets ultimately benefit NPOTrust that makes payments to NPO for a period of years. Assets ultimately pass to donor or heirs
A good fit for donors who want to…Maximize the deduction; minimize the gift detailsAvoid tax on capital gains; afford a larger gift to NPOMake a substantial gift, avoid capital gains tax, receive a large income tax deductionPut assets donor no longer needs or can maintain to good useMake a gift that costs nothing during donor's lifetimeAvoid double taxation at death; give tax-advantaged assets to heirsMake a gift at little costMake a significant gift that doesn't affect donor's lifestyleMake a significant gift that doesn't affect donor's lifestyleSupplement income with steady payments that are partially tax-freeDiversify assets, avoid or defer capital gains tax, secure often-greater income and possible inflation protectionReduce gift and estate taxes on assets donor passes to heirs; lower income tax liability; retain control of assets
How does donor make the gift?Write a check or give online nowContribute longterm appreciated stock or other marketable securitiesDonate the property to NPODonate tangible personal property related to NPO's tax-exempt functionName NPO in will or living trust by designating a specific amount or a share of the residueName NPO as whole or partial successor beneficiary on your plan's formDonate a paid-up policy donor no longer needsGive real estate to NPO but retain lifetime useSign a contract to sell property to NPO at a discounted valueEstablish a gift annuity contract with NPO that pays a set income for lifeCreate a trust that pays income to donor and/ or others; principal (remainder) ultimately goes to NPOCreate a trust that pays income to NPO, principal (remainder) ultimately returns to heirs or donor

Donor Benefits

Reduce estate taxRemoves taxable assets from the estateRemoves taxable assets from the estateRemoves taxable assets from the estateRemoves taxable assets from the estateDonation exempt from federal estate taxDonation exempt from federal estate and income taxDonation exempt from federal estate taxRemoves taxable assets from estateRemoves gifted portion of value of asset from taxable estateRemoves taxable assets from estateRemoves taxable assets from estateCan remove taxable assets from estate
Reduce income taxImmediate deduction for full valueImmediate deduction for full valueImmediate deduction for full valueImmediate deduction for full value if NPO can use the assetHeirs will avoid income taxCurrent income tax deduction for paidup policy.Deduction for value of the asset, less value of your right to keep using itDeduction for gift portion of assetDeduction for gift portion of assetDeduction for gift portion of assetLimited
Reduce or eliminate capital gains taxComplete avoidanceComplete avoidanceComplete avoidanceComplete avoidanceComplete avoidancePartial avoidancePartial avoidancePartial avoidanceVaries
Get income back from the giftFixed payments for life for one or two individualsVariable or fixed income for life
Give an asset but keep enjoying itControl of assets during lifetimeContinue to take withdrawals from plan during lifetimeUse of asset during lifetimeProperty reverts to donor, or to heirs with reduced gift and estate taxes
MoreStill like the stock? Use cash to buy at today's price and lock in a higher cost basisCoordinate with charity before making donationCan be used to make a significant gift without cash outlayMake a substantial gift when donor no longer needs the assetsOften overlooked and easily givenSimple to set up; small financial commitment for large ultimate giftCoordinate with charity before making donationUse proceeds to help fund needs at a later stage in life (retirement facility, etc.)Great retirement income supplementSignificant income and estate tax advantagesBest for assets expected to appreciate rapidly
How does it benefit NPO?Delivers immediate benefitsDelivers immediate benefitsDelivers immediate benefitsDelivers immediate benefitsEnsures NPO's future strengthEnsures NPO's future strengthEnsures NPO's future strengthEnsures NPO's future strengthDelivers immediate benefitsEnsures NPO's future strengthEnsures NPO's future strengthDelivers immediate benefits
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