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    Marine Corps Heritage Foundation, 3800 Fettler Park Drive #104, Dumfries, VA 22025

Making charitable contributions is an art -- a creative process that adapts to the changing needs and wishes of each donor. Planned giving enables donors to arrange charitable contributions in ways that maximize their personal objectives while minimizing the after-tax cost.

Depending on the asset given and the gift arrangement selected, a donor can generally expect to obtain some or all of the following benefits:

  • fulfill philanthropic goals
  • reduce income tax through a deduction for the gift
  • avoid capital-gain tax on gifts of long-term appreciated property
  • retain a stream of income for life for him- or herself and for other beneficiaries
  • increase spendable income
  • eliminate potential federal estate tax on property passing to charity upon the donor’s death
  • reduce costs and time in estate settlement

Outright Gifts

Cash is the simplest, most direct, and most popular type of charitable gift. A gift of cash is considered made on the date it is hand-delivered or mailed, and because of the charitable deduction, the net cost to a donor can be much less than the actual amount of the gift.

Securities and Real Estate
Popular alternatives to cash are gifts of appreciated property, such as securities and real estate. Such gifts generate a double tax benefit. In addition to receiving a charitable income-tax deduction for the full fair-market value of the property, the donor escapes any potential tax on the capital-gain element in the property.

Deferred Gifts

Life-Income Plans
A life income plan can allow you to make a substantial gift to charity while still providing for your personal financial needs. There are several types of such plans all of which combine payments for life for one or more beneficiaries designated by the donor with a gift to charity. These plans are attractive to many donors because they offer substantial tax benefits and may increase cash flow to the donor or other beneficiary, depending on the asset contributed.

The Charitable Lead Trust
While annuity trusts and unitrusts are often used by donors when planning deferred gifts to charitable organizations, the charitable lead trust may appeal to individuals who wish to make a gift but retain property in their family.

There are two types of charitable lead trusts: the grantor lead trust and the more popular nongrantor lead trust, which was made famous by Mrs. Jackie Kennedy Onassis.

» A grantor lead trust provides a donor with a charitable income-tax deduction for the present value of the payments the charity is to receive from the trust for a specified period of time. The donor, however, continues to be taxed on the income earned by the trust each year -- including the amount distributed to charity. (To avoid this negative tax result,donors often fund grantor lead trusts with tax-exempt securities.) At the end of the trust term, the assets are returned to the donor.
» A nongrantor lead trust created during life does not provide the donor with a charitable income-tax deduction, but neither is he or she taxed on any of the income earned by the trust. at the end of the specified trust term, the assets remaining in the trust are distributed,usually to children or grandchildren.

Gift Annuities
The charitable gift annuity is among the oldest, simplest, and most popular of the charitable life-income plans. In exchange for a transfer of cash, marketable securities, or, in some circumstances, real estate, the charity contractually guarantees to make specified annuity payments to the donor and/or another beneficiary.

The payout rate depends on the age and number of beneficiaries. The following table shows sample rates of return recommended by the American Council on Gift Annuities (an association of philanthropic organizations that reviews these rates), which apply to both men and women. Please contact us for our current rates.

Gifts Under Your Will
Each year, thousands of individuals designate a portion of their assets by bequest to benefit charities. Gifts under wills have become an important part of the American philanthropic tradition because they enable individuals to Dame significant gifts that they may not have been able to amke during life. Charitable bequests can take various forms:

» A specific bequest directs that a charitable organizatoin is to receive a specific piece of property.
» A general beqest directs that the charity receive a specified dollar amount.
» A residual bequest designates all or a portion of whatever remains after all debts,taxes, expenses, and all other bequests have been paid.
» A contingent bequest takes effect only if the primary intention cannot be met.

Gifts of Real Estate with Retained Life Interest
A gift of a remainder interest in a personal residence or farm provides the donor with a charitable deduction for the present value of the remainder interest and permits the donor to escape the potential capital-gain tax on the built-in appreciation. What may be more important from the donor’s point of view is that he or she can continue to occupy the residence or operate the farm without disruption.

Life Insurance
While most people own some form of life insurance because of its unique ability to meet a variety of needs for financial protection, its role in planned charitable giving is frequently overlooked. Life insurance itself can be the direct funding medium of a gift, permitting the donor to make a substantial gift for a relatively modest annual outlay.

We would be glad to assist you and your advisor in obtaining the exact deduction
for a gift you may be considering. You should consult your attorney about the
applicability to your own situation of the legal principles contained herein.

National Museum of the Marine Corps
18900 Jefferson Davis Highway
Triangle, VA 22172
Toll Free: 1.877.635.1775

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