How does it work?

Gifts of cash provide you with the maximum allowable charitable deduction – more than gifts made using assets other than cash. The IRS allows you to claim a charitable deduction for gifts of cash up to 50% of your adjusted gross income each year.

Gifts made using checks and credit cards are considered gifts of cash and receive the same tax benefit.

Any excess deduction can be carried forward for up to 5 additional tax years if needed.

"Loan" an asset, then take it back.

It's called a charitable lead trust.

• You place assets in trust for a number of years. You select the time frame.
• During that period, we receive income from the trust. You select the payout percentage. You receive an income tax deduction.
• At the end of the trust, control of the assets reverts back to you.

This arrangement may be right for you if:

• You have a large amount of income in one year, or
• You are in a high income tax bracket and can afford to give up control of an asset temporarily.

How does it work?

It's called a charitable bargain sale.

• You sell us your residence or other property for substantially less than the appraised market value. We pay you in cash.
• This results in a transaction that is part sale, part gift.
• You receive an immediate income tax deduction for the value of the gift portion.
• You pay no capital gains tax on the gift portion.
• You receive cash to retire a mortgage or for other purposes.

What assets can I use?

Most of the gift arrangements shown can be funded with any of the following assets.

• Cash: Universally accepted. The easiest way to fund a gift.
• Appreciated Securities: The more appreciation, the more you can save on capital gains.
• Real Estate: Free and clear is best, but all properties will be considered.

Percentage or Residual Bequest

Did you know you could set aside a portion of your estate for charity while leaving the bulk to heirs? Many people decide to leave a percentage of their estate (such as 10%) to charity and the rest to family.

Or, you can provide for family and friends first, then leave the rest of your estate -- known as the "residue" -- to charity. Either of these methods can be established through a bequest in your will or living trust.

It's true! You can even get a deduction.

It's called a retained life estate.

• Make a significant gift with the most valuable asset you hold, without disturbing your income or your lifestyle.

It's called a charitable lead trust.

• You place assets in trust for a number of years. You select the time frame.
• During that period, we receive income from the trust. You select the payout percentage. You receive a gift tax deduction (note: you may owe gift taxes).
• At the end of the trust, your named heirs receive the trust assets.
• No additional gift or estate taxes are due when your heirs receive the trust assets. The value of the assets were “frozen” when they were originally transferred into the trust.

This arrangement may be right for you if:

• You would like to pass assets to heirs in a tax-efficient manner.
• The assets in question are expected to appreciate substantially over time.

Percentage or Residual Bequest

Did you know you could set aside a portion of your estate for charity while leaving the bulk to heirs? Many people decide to leave a percentage of their estate (such as 10%) to charity and the rest to family.

Or, you can provide for family and friends first, then leave the rest of your estate -- known as the "residue" -- to charity. Either of these methods can be established through a bequest in your will or living trust.

What assets can I use?

Most of the gift arrangements shown can be funded with any of the following assets. Please call us for more information.

• Cash: Universally accepted. The easiest way to fund a gift.
• Appreciated Securities: The more appreciation, the more you can save on capital gains.
• Real Estate: Free and clear is best, but all properties will be considered.