Ways to Give
- Outright Gifts
- Deferred Gifts
- Gifts to Endowment
- Matching Gifts
- Taylor your Gifts to Your Circumstances
Tailor Your Gift to Your Circumstances
A sound approach to charitable gift planning is to match your intended contribution with your stage of life, finances and tax considerations. The chart below reviews various gift plans related to your age, income level and estate size, and explains the benefits of these gifts.
| 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 or 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 or 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 retried, 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 tax 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; estate and income 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 |