If the donor has stock or real estate that has increased in value and they have held the stock or real estate for more than a year, the donor receives a charitable deduction for the full fair-market value of the gift and escapes any potential tax on the capital-gain element in the gifted securities or real estate.  Shares need to be transferred to your organization.  Set up an account with a stock brokerage house.  (Note: when considering a gift of property that has gone down in value, a donor would be better off to sell the property to realize a deductible loss and then contribute the proceeds to the nonprofit and obtain a charitable deduction.)

Call Laura Maker (414.287.0207 x28) to arrange the transfer.

Bequest: Designate the nonprofit as a beneficiary in your will.

Insurance Policy: Names the nonprofit as primary beneficiary of a life-insurance policy.

Endowment: Restricted gift whose principal is protected and the income can be spent by the nonprofit.

Life Income Gifts: the donor transfers Money or property to the trust.  The trust pays

income for life.  After the donor’s death the funds remaining in the trust go to the designated nonprofit. It offers the donor income, gift tax and estate tax deductions. Benefits depend on the type of trust chosen.

Pooled Income Fund

A fund maintained by the charity or community foundation where are gifts are pooled for investment services and income is shared proportionately with the participants. Upon death of the beneficiaries the principal is distributed to the charity. It is for donors of modest means to make a charitable gift, receive income for life, and receive a tax benefit.

Charitable Gift Annuity

A contract between the donor and charity. The donor transfers property (cash/securities) in exchange for a fixed dollar amount during the donor or their designee’s lifetime.

Charitable Remainder Trust

A separate trust agreement between the donor and a trustee of the donors choosing (bank/trust co) and usually requires a minimum of $100,000 because fees to manage it are high. Donor can designate several charities.

Charitable Lead Trust:

Provides an income stream to the charity with the remainder going to the donor or another person designated by the donor.

Honor Gifts/Memorial Gifts