• Deferred Gift Annuity: This gift annuity
offers a higher rate of return when
payments begin and a higher gift
deduction. Income, however, is deferred.
It is a desirable plan for those in their
earning years who can benefit from a tax
deduction and wish to arrange for a fixed-payment retirement benefit.

• Life Estate Agreement: The Life Estate Agreement is a plan for giving your personal residence or farm but retaining lifetime use of the property for yourself and your spouse. The process is simple. A new deed is prepared transferring title to the Foundation. The new deed contains a provision reserving your lifetime interest in the property. A written agreement specifies rights and responsibilities. The donor would continue to maintain, insure, and pay taxes on the property.

An income tax deduction is allowable in the year of the gift transfer. Probate of the property is avoided and the property is removed from the taxable estate.

• Charitable Remainder Unitrust: A charitable reminder unitrust provides income to yourself and/or someone you love based on the value of the property given. The ministry or charitable organization of your choice will ultimately benefit from this arrangement.

Unitrusts are usually most advantageous for gifts of sizable amounts involving property or securities which have significantly appreciated in value.

There are considerable tax advantages; capital gains are bypassed and an income tax deduction can be claimed for a portion of the value of the property. Estate tax benefits are also possible.

• Charitable Lead Trust: You may create a trust to provide income for a cause or ministry for a period of years while ensuring that the gift will ultimately be returned to you or a loved one you designate. The lead trust can be an effective way to reduce or eliminate taxes that would otherwise be due on assets left to children or grandchildren.