Gifts of Cash: Subject
to certain limitations, all cash gifts are fully deductible in the year given.
Gifts of Securities, Real Estate and Personal Property:
Gifts of appreciated securities or real and personal property represent significant tax
advantages for you, as well as providing valuable
support for CEP. Such gifts are generally charitable contributions valued at the fair
market value of the donated asset, and also avoid capital gains taxes.
Bequests: Gifts made through a will or
living trust may be for specific sums or for a specific percentage of the estate. The
estate will receive a charitable deduction for the value of the property
passing to CEP.
Gifts of Life Insurance: Ownership of a life
insurance policy can be transferred to CEP, yielding tax benefits to the donor. Any
subsequent premiums paid by the donor on the gifted policy
may also qualify as a charitable deduction.
Charitable Remainder Trusts: Charitable
remainder trusts provide current income for the donor or surviving beneficiaries, and
allow for CEP to benefit from the remainder interest at a specified time in the future,
usually the donor’s or surviving beneficiary’s death. The tax benefits for the
donor depend on the payout provisions over the life of the trust.
Charitable Lead Trusts: A charitable lead
trust provides current income for CEP for a number of years, and then the principal is
returned to the designated beneficiary after a predetermined length
of time. The tax benefits for the donor depend on the payout provisions over the life of
the trust. Planned giving allows flexibility and tax advantages for donors who wish
to make gifts to CEP. Planned gifts can be tailored to meet the needs of the donor and his
or her family while at the same time providing for the current and future needs of CEP.
One can even make a tax deductible contribution now, but decide later those
Christian ministries that
you would like to see benefit from your gift.
The PCA Foundation offers all of these services.
Please contact the Foundation at:
pcaf@pcanet.org
http://www.pcanet.org/foundation/foundintro.htm
