Other Planned Giving Options

Page 1: Why Give
Page 2: Ways to Give
Page 3: Bequests
Page 4: Other Planned Giving Options

Other Planned Giving Options

Gifts that provide income . If you want to make a substantial gift to Compassion & Choices Arizona but are hesitant to give up the steady income that you are receiving, then one of Compassion & Choices Arizona's life income plans may be right for you. Establishing a Charitable Remainder Unitrust or other life income gift often provides a substantial increase in annual income. Planned gifts include gift annuities, trusts, and more. The advantages of many types of planned giving are:

• You (and a second beneficiary, if you wish) receive an income for life.
  
  
• Your funds receive professional management while you relieve yourself of investment-management responsibilities.
  
  
• You may reap the benefits of a charitable contribution income tax deduction.
  
  
• You may eliminate the tax on long-term capital gains if the gift is in the form of securities or property that have increased in value.
  
  
• You may increase your income if a gift of low-yielding securities or savings is made to a trust, annuity, or a Pooled Income Fund.

Charitable Remainder Trust. This process of giving provides named beneficiaries with income for the rest of their lives from a trust that you establish. When the income beneficiary or beneficiaries die, all or part of the principal is donated to Compassion & Choices Arizona.

Charitable Lead Trust Contingent. Upon your death, these testamentary gifts provide Compassion & Choices Arizona with a periodic fixed-dollar amount or a percentage of the trust until its term expires, whereupon the principal is given to your named beneficiaries (e.g., children or grandchildren).

Individual Retirement Accounts. IRAs make a wonderful way to leave assets to Compassion & Choices Arizona because gifts to non-charitable beneficiaries (i.e. your heirs) are taxable. Consider making Compassion & Choices Arizona the beneficiary of part or all of an IRA. This could result in a tax savings for your estate.

IPOs, Options, and Restricted Stock. Giving opportunities may be created by the sale of a company, a merger or acquisition, an initial public offering, or compensation benefits. Transferring these assets may allow you to achieve your financial goals even as you help Commpassion & Choices Arizona grow.

Gifts of Tangible Personal Property. Compassion & Choices Arizona accepts gifts such as art, jewelry, or antiques that can be used or sold by our organization. You may claim an income tax deduction for the fair-market value of the gift if you owned it for more than 12 months. The IRS does require gifts valued at $5,000 or more to be professionally appraised. In some cases, these gifts may be used to create a life-income arrangement, such as a charitable remainder trust.

Gifts of Real Estate. Homes, undeveloped lots, commercial property, or other real estate are ideal charitable gifts because they generally appreciate at a higher rate than inflation. They may be donated outright, converted to a new source of income through a deferred-gift agreement, or transferred directly with arrangements for life tenancy. Real-estate gifts may allow you to benefit from income tax savings, capital-gains tax savings, or estate and gift-tax savings, while also possibly increasing your annual income. These gifts may also be used to create a life-income arrangement, such as a charitable remainder trust.

Gifts of Life Insurance. There may be estate tax benefits by naming Compassion & Choices Arizona as the beneficiary (or co-beneficiary) on an existing life-insurance policy. You can claim an income tax deduction for the cash-surrender value if you make Compassion & Choices Arizona the sole owner of the policy.

Gifts of Stock. Appreciated stock gifts allow you to avoid paying capital-gains taxes on the amount of the appreciation. For gifts of stock held more than 12 months, you can deduct the full amount of the fair market value. You can still deduct the full amount of the current value of the stock as a charitable income tax donation (up to 30% of your adjusted gross income in the year of the gift). If you cannot use all of the deduction in the year that you make the gift, you may carry over the deduction for an additional five years.

To learn more about planned giving or memorial donations, please contact us at 1-877-535-3600 (toll free), or email giving@choicesarizona.org.

Page 1: Why Give
Page 2: Ways to Give
Page 3: Bequests
Page 4: Other Planned Giving Options