Planned Giving Brochures

Here’s a simple informational on how Bequests work. This is a daily bread and butter brochure for any nonprofit. Available in English and Spanish.

Donors can use appreciated stocks, bonds and/or mutual fund shares they’ve held “long-term” (more than one year) to make their gift. They will be able to claim a federal income tax charitable deduction for the full, appreciated value of the securities (not the lesser amount they originally paid for them). In addition, they will pay no capital gains tax on the transaction. This means the after-tax cost is less than a gift of cash.

Appreciated securities are often more beneficial than giving cash. The brochure discusses how they work and the benefits.

Often referred to as the “gift forgotten about that’s in the back of your drawer,” gifts of life insurance are popular among donors whose family no longer needs the policy.

Over 45% of this nation’s wealth is in real estate. And gifts of real estate are easier than you think! This brochure outlines the benefits to donor and to charity.

Optional section: Retained Life Estates (“donate a property, receive a deduction, yet continue using it”).

Many donors leave cash, stock, or other property to charity and leave family or heirs the balance remaining in their retirement accounts. The unintended result is less money to heirs than they would have received if the donor had reversed this asset distribution.

The IRA Rollover (QCD) is also marketed as the “tax free” gift. Why? Because it does not “count” towards your minimum required distributions (MRD).

The QCD has become increasingly popular, especially among those who do not need income from their IRA and believe in supporting your mission.

Donor Advised Funds are becoming increasingly popular. Why? A donor can receive a deduction “today and gift within a few years,” plus, the “future donation” is likely to be more than intended since it is invested in a fund. It’s a simple way to give and this brochure illustrates how.

Your donor has created and funded a donor-advised fund with another charity such as a community foundation, the National Philanthropic Trust or the charitable arm of one of the big brokerage firms. Over time, the donor has made significant charitable gifts to the fund. Upon the donor’s death, the donor has three options:

1. Designate someone else, typically children or grandchildren, to make future distributions from the fund (if the fund allows for this).
2. Allow the remainder in the fund to go to the sponsoring charity for it to utilize according to
   its mission.
3. Designate your organization to receive the remainder, or a portion of it, from the fund.

Donors may offer your organization artwork, collectibles, books, equipment, or other items of tangible personal property. With a few exceptions, a completed gift will yield them a charitable deduction for the items’ fair market value, with no capital gains liability to the donor or organization.

This brochure outlines how and explains the process so you do not have to.

A great way to make a gift, receive fixed income, and defer or eliminate capital gains tax. It provides a steady cash flow and can be more beneficial than keeping an asset or selling it outright.

We have brochures available on all of the available types of trusts (Unitrusts, Annuity Trusts, etc.)

Your donor may greatly reduce or avoid possible gift and estate tax on trust assets passing to family… if some trust income goes to charity for a few years. Here’s an introductory brochure that explains how.

A bargain sale is the purchase of an asset, such as real estate or other property, for less than its fair market value. Suggest a charitable bargain sale to prospects who are hesitant to give your organization an asset because they wish to retain some of its value. 

Here’s your elevator pitch: “You can sell your property at a discount, take a tax deduction for the difference, and receive a lump sum or installment payments.”

A retained life estate (RLE) deed allows individuals to donate their personal residence or real estate (a home, vacation cabin, farm, etc.) while retaining the right to live in or use the property (including renting it out) for life or for a term of years. In exchange, donors receive an immediate income tax deduction based on the fair market value of the property minus the present value of the retained life estate.

If donors decide to move out before the end of the term, they can make an additional tax-deductible charitable gift of their life interest to you.

An RLE is not as complicated as it sounds, and if you do not have a sophisticated back office, a real estate facilitator can help.