Outright Gift. You can make a gift of cash, stocks, bonds, real estate, or other assets to your community foundation. Your gift qualifies for maximum charitable benefits under state and federal law.

Bequest. You can designate a gift or portion of your estate to your community foundation and, in some cases, receive a substantial reduction in federal gift and estate taxes.

Gift Annuity. You can make a gift of cash or property to your community foundation now, get immediate tax benefits, and ensure that you or a loved one receive fixed quarterly or annual income payments for life.

Charitable Remainder Trust. You can place cash or property in a trust that pays annual income to you (or another named beneficiary) for life. After your death, the remainder of the trust transfers to your community foundation and is placed in a charitable fund you’ve selected. You receive income tax benefits the year you establish your trust.

Charitable Lead Trust. You can place cash or property in a trust that pays a fixed amount to your fund at the community foundation for the number of years you select. Once this period ends, the assets held by the trust are transferred to the beneficiaries you name. In some cases, you receive a substantial reduction in federal gift and estate taxes.

You receive personalized service. Each individual, family, or organization we work with has unique charitable interests . . . and unique financial circumstances. We help you make the most of both, so you receive the greatest return on your community investment.

Family and charitable benefits. Compare the benefits of a community foundation Charitable Lead Trust with a conventional investment and estate distribution plan.

Conventional Investment/Distribution	Value	Charitable Lead Trust	Value
Market value of stocks and bonds	$1,000,000	Market value of stocks and bonds	$1,000,000
Taxable gift	N/A	Taxable gift	$300,000
Gross amount to heirs at the end of 15 years (1)	$2,396,558	Gross amount to heirs at the end of 15 years (1)	$1,440,414
Less: Federal estate tax @ 50% (2)	($1,198,279)	Less: Federal estate tax @ 50% (2)	($0)
Less: Gift tax adjustment @ 50% (3)	($0)	Less: Gift tax adjustment @ 50% (3)	($150,000)
Net amount to heirs	$1,198,279	Net amount to heirs	$1,290,414
Plus: Amount to charity	$0	Plus: Amount to charity	$1,125,000
Total family and charitable benefit	$1,198,279	Total family and charitable benefit	$2,415,414

Assumptions:
1. Conventional investment and estate distribution plan assumes an ordinary income yield of 6% on $1 million for 15 years. Charitable lead trust assumes a non-grantor charitable lead trust that has capital appreciation of 3%, an ordinary income yield of 6% and pays out 7.5% per year on $1 million for 15 years.
2. The estate tax calculation assumes the donors die at age 85 (the end of 15 years) and use any remaining Unified Gift and Estate Tax Credits to offset tax attributable to other estate assets.
3. To provide parity between the two scenarios, the Gift Tax Adjustment compensates the estate for the amount of gift tax that was avoided when the Charitable Lead Trust was created.