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DONOR GOAL:
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THE DONOR CAN:
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BENEFITS TO DONOR ARE:
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Avoid tax on capital gains
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Contribute long-term appreciated stock or other securities
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A Charitable deduction plus no capital gains
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Share a collection or other personal item
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Donate tangible personal property related to an exempt function
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A charitable deduction based on the full fair market value
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Make a revocable gift during their lifetime
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Name charity as the beneficiary of assets in living trust
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Full control of the trust terms for donor lifetime
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Defer a gift until after donor lifetime
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Put a bequest in donor will (giving cash, specific property, or share of the residue)
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Donations are fully exempt from federal estate tax
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Make a large gift with little cost to donor
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Contribute a life insurance policy donor no longer needs
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Current and possibly future income tax deductions
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Avoid the twofold taxation on IRA or other employee benefit plans
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Name charity as the beneficiary of the remainder of the assets after donors lifetime
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It lets donor leave family other assets that carry less tax liability
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Avoid capital gains tax on the sale of home or other real estate
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Donate the property to charity, or sell it to charity at a bargain price
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An income tax reduction plus reduction plus reduction or elimination of capital gains tax
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Give donor’s personal residence or farm, but retain life use
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Create a charitable gift of future interest, called a retained life estate
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It gives the donor tax advantages plus use of the property
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Create a hedge against inflation over the long term
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Create a charitable remainder unitrust
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It pays donor a variable income for life and gives donor tax benefits
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Secure a fixed life income while avoiding market risks
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Create a charitable remainder annuity trust
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It gives donor tax benefits and often boosts donor’s rate of return
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Receive guaranteed fixed income that is partially tax-free
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Create a charitable gift annuity
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Current and future savings on income taxes, plus stable income
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Reduce gift and estate taxes on assets donor passes to children or grandchildren
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Create a charitable lead trust that pays income to charity for a specific term of years
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It has the estate tax benefits of a gift, but donor’s family keeps the property
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