Benefits
to
donor |
Income tax deduction |
Income
to
donor |
Taxation
of
income |
Benefits
to Triangle |
Choose this gift if this is the
objective |
| Outright gifts |
| Cash |
Simplicity
Tax Deduction |
Face Value |
NONE |
NONE |
Immediate use for Needs or Purposes outlined by
Donor |
Maximum Deduction
No need for income |
| Appreciated securities |
Simplicity
Tax Deduction
Avoidance of tax on Capital Gains |
Fair Market Value |
NONE |
NONE |
Use of income generated on sale of shares |
Maximum Deduction
No need for income |
| Deferred gifts |
| Wills & bequests |
Control of estate distribution
Avoid Estate Tax |
 |
NONE |
NONE |
Ultimate use of gift and ability to plan for
future allotment or program |
Asset Control
Estate Tax Deduction |
| Life insurance |
Tax deduction for premiums paid on existing
policies
Tax deduction for cash/replacement value for paid up policy
Avoid Estate Taxes |
Tax basis for premiums paid
Cash/replacement value for paid up policy |
NONE |
NONE |
Ultimate use of proceeds from policy |
Deduction
Ability to make large gift at low cost |
| Charitable remainder annuity trust |
Income for period of years
Tax deduction for charity's remainder trust
No initial capital gains tax |
Present value of charitable remainder interest |
Fixed income based on annual value of trust |
Ordinary income, capital gains possible |
Ultimate use of asset at death of beneficiary
or end of trust term |
Fixed and stable income sought |
| Charitable remainder unitrust |
Income for period of years
Tax deduction for charity's remainder trust
No initial capital gains tax |
Present value of charitable remainder interest |
Variable income based on annual value of trust |
Ordinary income, capital gains possible |
Ultimate use of asset at death of beneficiary
or end of trust term |
Income for potential growth |
| Charitable lead trust |
Trust principal reverts to donor or family
member
Allows for transfer of assets of family members and reduces tax
cost |
Usually none |
None
Income to Triangle Educational Foundation |
NONE |
Use of income for term of trust |
Pass principal to heirs |
| Charitable gift annuity |
Income for period of years
Tax deduction for charity's remainder portion
Not initial capital gains tax
Simple to execute |
Present value of charitable remainder
interest |
Fixed income based on value of gift and
age of donor |
Ordinary income, capital gains possible |
Ultimate use of asset at death of
beneficiary |
Fixed and stable income sought |
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