|
Different gift vehicles provide various tax benefits. The chart
outlines a few.
Print this page
|
|
Bequests
and Lifetime Gifts |
Life Income
and Other Planned Gifts |
|
|
|
Outright
Gifts |
Gifts by
Will |
Disclaimers
in Favor of Charity |
Gifts of
Life Insurance |
Charitable
Remainder Trusts |
QTIP Trusts |
Life Estates |
Charitable
Lead Trusts |
Transferring
Private Foundations |
|
Time of Donation |
|
During
lifetime |
X |
|
X |
X |
X |
X |
X |
X |
X |
|
Upon death |
|
X |
X |
X |
X |
X |
X |
X |
X |
|
Upon
beneficiary's death |
|
|
X |
|
X |
X |
X |
|
X |
|
Form of Donation |
|
Cash |
X |
X |
|
|
X |
X |
|
X |
X |
|
Securities |
X |
X |
|
|
X |
X |
|
X |
X |
|
Real estate |
X |
X |
|
|
|
|
X |
X |
X |
|
Life
insurance |
|
|
|
X |
|
|
|
|
X |
|
Valued items |
X |
X |
X |
|
|
|
|
|
X |
|
Form of Tax Benefit |
|
Income |
X |
|
|
X |
X |
X |
X |
X |
|
|
Estate |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
Capital
gains |
X |
|
|
|
X |
|
|
|
|
|
Excise |
|
|
|
|
|
|
|
|
X |
Note:
The Community Foundation is not
in the business of rendering legal, accounting or financial advice.
Always discuss your plans with your attorney, accountant or financial
advisor.
Questions? For more information please
Contact Us.
Back
|
