Find out what types of assets make the best planned gifts. Learn about gifts of cash, securities and property.
Gift planning, also referred to as planned giving or legacy giving, describes an array of methods that can be used to commit to making a gift that will be paid to a non-profit organization at a future date, in some cases from the donor's estate upon their passing. Often these options allow a person or couple to make a more significant gift than they would be able to with their ordinary income. These giving vehicles can align with estate and tax planning guidance, often providing the donor or donors a means to benefit both their heirs and the not-for-profit organization, while reducing the impact on the donor's estate, the sale of a business, or other events with significant tax consequences.
Your charitable gift to ESU will provide vital support for our students and our institution and will influence the well-being of our graduates and the communities they serve far into the future. In addition, you can enjoy immediate or deferred tax benefits for you and your family.
Deduction calculations are available for gift annuities, remainder unitrusts, remainder annuity trusts and lead trusts. These calculations are provided solely for educational purposes and are not professional tax or legal advice. Individuals should consult a qualified professional advisor about their specific situation.
The charitable gift annuity makes fixed payments for one or two lives. Part of the payout may be tax free.
An annuity trust pays a fixed amount equal to five percent or more of the initial corpus for one or two lives.
Annuity Trust for Term of 1–20 Years
An annuity trust may pay a fixed amount of five percent or more of initial corpus for a term of one to twenty years. The annuity may be divided among two or more recipients.
Deferred Gift Annuity
The deferred gift annuity makes fixed payments for one or two lives. Part of the payout may be tax free.
Lead Annuity Trust for Term of 1–35 Years
This lead annuity trust pays a fixed amount each year to a qualified charity for one to thirty-five years, with remainder to family or family trust.
Lead Unitrust for Term of 1–35 Years
This lead unitrust may pay any percentage amount to qualified charities for one to thirty-five years, with remainder to family or family trust.
The tax-exempt unitrust pays five percent or more each year to the recipients for one or two lives.
Unitrust for Term of 1–20 Years
A unitrust may pay five percent or more each year for a term of one to twenty years. The income may be divided among two or more recipients.