The information shown here is not exhaustive - it is meant to stimulate further inquiry.It is expected that donors interested in one or more of these strategies will speak with their own financial consultant or tax advisor before finalizing a gift.
 
 
Current Gifts
Cash Gifts

• Tax deductible if donor itemizes deductions.
• Up to 50 percent of adjusted gross income can be deducted in any one year.
• Excess can be deducted over the next five years.
• Actual savings depend on tax rate.
• The higher the tax rate, the greater the savings.

• Payable over a five-year period, although if a donor prefers a longer fulfillment period, that may be possible.
• Deductible in the year a payment is made.

• Takes advantage of programs offered by many employers.
• Leverages donor’s gift to a higher level.

• If qualified as a long-term capital asset (a year and a day), property should be given outright.
• Avoids payment of capital gains tax due if property is sold before gifting.
• Deduction given for full value of property, limited to 30 percent of adjusted gross income.
• Excess beyond 30 percent can be carried forward for five years.

• Donor sells the property, takes loss for tax purposes, and then contributes the sale proceeds.
• Deduction given from both the loss and the charitable gift.

• Possible for donor to make gift of residence, farm, or vacation home, reserving right of occupancy as long as donor and spouse live.
• Irrevocable gift qualifies for immediate tax deduction based on present value of remainder interest.
• Assign directly to the organization or, preferably, transfer through a broker.
• Amount of contribution is fair market value on the date of transfer.

• Produces a current tax deduction equal to fair market value of the stock.
• Could reduce liability for accumulated earnings tax.

• Provides a fixed income for the lifetime(s) of one or two annuitants.
• The older the annuitant, the higher the level of income.
• Portion of gift and income are tax deductible.

• Offers increased income and tax benefits.
• All basic features and benefits of a gift annuity.
• Income delayed until a future date chosen by donor.
• Rate of return and tax deduction dependent on length of income delay.

• Operates much like a mutual fund.  Contributions pooled and managed by investment advisors.
• Income paid to donor and second person, if desired, until beneficiaries are deceased.
• Income fluctuates based on earnings of fund.
• Immediate tax deduction for portion of gift. 
• Avoids capital gains tax if appreciated securities are given.
• Gifts to Pooled Income Fund are irrevocable.

• Trust assets are funds or property contributed by donor (usually $100,000 or more).
• Flexibility in type of property that can be donated.
• Real estate and municipal bonds may be used.
• Provides a fixed amount of income. (Charitable Remainder Annuity Trust)
• Provides a variable level of income. (Charitable Remainder Unitrust)

• Donor provides assets for use for a limited period of time.
• Funds are invested to provide income to the organization.
• Assets returned to donor or to estate at end of designated period.
• Can fulfill a pledge, while reducing estate and gift taxes that might otherwise be due on assets given outright to heirs. 

• Protects inheritance interests of heirs.
• Contributes assets to the organization, either outright or through planned giving vehicles.
• Using resulting tax savings, donor purchases a life insurance policy with heirs as beneficiaries.

• Make the organization the sole owner and beneficiary of paid-up policy.
• Receive income tax deduction for the cash surrender value of policy.
• If policy not fully paid, continue to pay premiums.
• Receive tax deduction for annual premium amounts.

• Outright bequests, as well as certain bequests in trust, are not subject to estate taxes.
• Actual cost is less than face value of gift because of tax benefits to estate.
• Bequest can take any of the following forms:
  • Bequest of a dollar amount of particular securities or other property.
  • Residual bequest of all or portion of estate after payment of specific amounts to others.
  • Contingent bequest to take effect if other beneficiaries die before the donor.
• A bequest can often be arranged simply with the addition of a codicil amending an existing will.