Gift Strategy Chart

» If You Would Like to... » Then Consider... » How You May Benefit » Compare (Max 3)

•Support today

•Receive charitable income-tax deduction

 An outright gift of cash Deduct 100 percent of the gift value for federal-income-tax purposes

•Support without depleting your cash reserves

•Avoid capital-gain tax

A gift of appreciated property Provide support to while decreasing the out-of-pocket cost to you by avoiding capital-gain tax

•Make use of assets you may no longer need to support

A gift of a paid-up life insurance policy Immediate income-tax deduction for the lesser of net premium paid or the fair-market value of the policy

•Minimize taxes on the transfer of a business you own

•Provide support for

A gift of closely held business stock Receive an income-tax deduction and avoid capital-gain tax

•Make a significant future gift without affecting your current lifestyle

 A charitable bequest Reduce estate and death taxes, and retain control over your assets during your lifetime.

•Leave assets to and your heirs upon your death but you are not sure what to leave to whom

 Naming . as a beneficiary of your retirement plan Avoid estate-tax on retirement-plan assets while making other property available to pass to your heirs

•Make a significant gift to

•Retain an income for yourself

A charitable gift annuity Receive a current income stream and an immediate income-tax deduction

•Receive a charitable income-tax deduction now

•Receive income later

A deferred-payment gift annuity Receive an immediate income-tax deduction and income to begin at a future date you choose

•Make a significant gift to

•Retain an income for yourself

A charitable remainder unitrust Receive a variable income stream, and an immediate income-tax deduction

•Make a significant gift to

•Retain an income for yourself

A charitable remainder annuity trust Receive a fixed-income stream and an immediate income-tax deduction and avoid capital-gain tax

•Use your assets to support today

•Retain control over the distribution of those assets to heirs

A charitable lead trust Freeze value of assets contributed for gift- and estate-tax purposes and avoid estate-tax on future appreciation

 

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