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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.