Type of Gift

Form of Gift

Benefit to Church

Benefit to You

Outright Gift

• Cash
• Stocks/securities
• Real estate
• Insurance

• Perpetual income
• Interest income use by parishes, schools andorganizations in diocese

• Income tax deduction
• No capital gains tax on Appreciated gifts

Bequest

• Cash
• Real estate
• Personal property
• Percentage of estate
• Remainder of estate

• Bequest will be held in Perpetuity and invested toFund Church needs as
  Designate by the donor

• Possible estate tax deduction
• Opportunity to make a perpetual gifts

Charitable
Gift
Annuities

• Cash
• Stocks/securities
• Real estate

• Upon the death of the donoror last surviving annuitant
  remaining assets generate
  interest income for the
  Church

• Possible estate tax deduction
• Opportunity to make a perpetual gift

Insurance
Policies

• Name TheFoundation as policy
  owner and/or
  beneficiary

• The Foundation receives full face value of policy upon
  death of the donor, or may
  receive current surrender
  value prior to donor’s
  death

• Opportunity to makesubstantial future gift to
  Church at current
  manageable cost

• Income tax deduction forvalue of the policy when
  transferred

• Premium payments may be deducted as gifts

Charitable
Remainder
Trusts

• Cash
• Stocks/securities
• Real estate

• The Foundation receivessubstantial future gift to
  support the work of the
  Church and the charities
  named by the donor

• Variable or fixed income
• Option to defer income
• Income tax deduction
• Reduction of estate taxes
• No capital gains tax onappreciated gift (or
  deferred in some
  instances

Charitable
Lead
Trusts

• Cash
• Stocks/securities
• Real estate

• Income for duration of trusthelps Church meet spiritual
  and human needs that exceed the capabilities of most parishes, schools and
  organizations

• At end of trust period, principal returns to donor
  or heirs

• Principal can pass to others with little or no shrinkage

• Tax deduction

Retirement
Plan/IRA

• Name The Foundation as
  beneficiary of
  death benefit

• Significant gift upon death of donor

• Opportunity to make a major gift

• Estate and income taxsavings