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Gift Planning:
Gift Comparison Chart

Current Support

Assets

  • Cash
  • Appreciated Securities
  • Closely Held Stock
  • Appreciated Real Estate
  • Life Insurance
  • Personal Property

Benefits

  • Possible income tax deduction
  • Possible avoidance of capital gain taxes


Revocable Gifts

Bequests and Beneficiary Designations

  • Will or revocable trust
  • Retirement plan
  • Insurance policy
  • Bank and brokerage accounts

Assets

  • Cash
  • Appreciated Securities
  • Closely Held Stock
  • Appreciated Real Estate
  • Life Insurance
  • Personal Property
  • Retirement plans, insurance policies, bank and brokerage accounts

Benefits

  • Continued use and enjoyment of the property
  • Flexible plan that can be modified as circumstances change
  • Possible estate tax deduction
  • Rachel Carson Society Membership

Irrevocable Gifts

Make an irrevocable gift to The Sierra Club Foundation and receive income for life.

Charitable Gift Annuity

  • 65 years or older
  • $10,000 Minimum

Assets

  • Cash
  • Appreciated Securities

Benefits

  • Guaranteed fixed income for life
  • Income tax charitable deduction
  • Reduction in capital gains tax
  • Possible estate tax deduction
  • Rachel Carson Society Membership

Charitable Remainder Uni-trust

  • 55 years or older
  • $100,000 Minimum

Assets

  • Cash
  • Appreciated Securities
  • Appreciated Real Estate

Benefits

  • Income for life or a term of years
  • Income tax charitable deduction
  • No capital gain tax on transfer of assets
  • Possible estate tax savings
  • Rachel Carson Society Membership

Pooled Income Fund
Pooled fund where rate of income is determined by amount of contribution and earnings of the fund.

Assets

  • Cash
  • Appreciated Securities
  • 50 years or older
  • $10,000 Minimum

Benefits

  • Income tax charitable deduction
  • Avoid all capital gain tax on transfer of assets
  • Receive income growth over time
  • Variable income for life - initial income low but increasing over time
  • Rachel Carson Society Membership

If you would like additional information, contact us.


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