Bequests

• Donation is exempt from federal tax estate.
• Control of asset for your lifetime.

Tangible Personal Property

• Charitable deduction based on the full fair market value.

Securities

• Immediate charitable deduction of full fair market value.
• Avoidance of capital gains tax.

Real Estate

• Immediate fair market value income tax deduction.
• Reduction or elimination of capital gains tax.

Remainder Interests in Property

• Valuable charitable income tax deduction.
• Lifetime use of residence.

Bargain Sales

• Income tax savings
• Avoids a tax on the amount of gain in the gift

Life Insurance

• Current income tax deduction.
• Possible future deductions through gifts to pay policy premiums.

Life Insurance Beneficiary Designations

• Current income tax deduction.
• Possible future deductions through gifts to pay policy premiums.

Charitable Gift Annuities

• Current and future savings on income taxes.
• Stable payments for life.

Charitable Remainder Trusts

• Immediate income tax deduction.
• Fixed payments for life, often at a higher rate of return.

Charitable Lead Trusts

• Reduces your taxable estate.
• Your family keeps the property, often with reduced gift taxes.

Retirement Plan Beneficiary Designation

• Make the gift from the most highly taxed assets, leaving more for family.
• Avoids income and estate tax.