UJA-Federation of New York Planned Giving

Support today
Receive charitable income-tax deduction

An outright gift of cash

Deduct 100% of the gift value for federal income-tax purposes

Minimize taxes on the transfer of a business donor owns
Provide support for

A gift of closely held business stock

Receive an income-tax deduction and avoid capital-gain tax

Leave assets to and heirs upon death but are not sure what to leave to whom

Naming as a beneficiary of your retirement-plan benefits

Avoid estate tax on retirement-plan assets while making other property available to pass to heirs

Receive a charitable income-tax deduction now
Receive income later

A deferred-payment gift annuity

Receive an immediate income-tax deduction and income to begin at a future date of donor's choosing

Make a significant gift to
Retain an income

A charitable remainder annuity trust

Receive a fixed-income stream and an immediate income-tax deduction and avoid capital-gain tax

» In Order to...	» Then Consider...	» Benefits	» Compare (Max 3)
Support today Receive charitable income-tax deduction	An outright gift of cash	Deduct 100% of the gift value for federal income-tax purposes
Support without depleting your cash reserves Avoid capital-gain tax	A gift of appreciated stock	Provide support to while decreasing the out-of-pocket cost by avoiding capital-gain tax
Minimize taxes on the transfer of a business donor owns Provide support for	A gift of closely held business stock	Receive an income-tax deduction and avoid capital-gain tax
Make a significant future gift without affecting current lifestyle	A charitable bequest	Reduce estate and death taxes, and retain control over assets during your lifetime
Leave assets to and heirs upon death but are not sure what to leave to whom	Naming as a beneficiary of your retirement-plan benefits	Avoid estate tax on retirement-plan assets while making other property available to pass to heirs
Make a significant gift to Retain an income	A charitable gift annuity	Receive a current income stream and an immediate income-tax deduction
Receive a charitable income-tax deduction now Receive income later	A deferred-payment gift annuity	Receive an immediate income-tax deduction and income to begin at a future date of donor's choosing
Make a significant gift to Retain an income	A charitable remainder unitrust	Receive a variable income stream and an immediate income-tax deduction
Make a significant gift to Retain an income	A charitable remainder annuity trust	Receive a fixed-income stream and an immediate income-tax deduction and avoid capital-gain tax
Use your assets to support today Retain control over the distribution of those assets to heirs	A nongrantor charitable lead trust	Freeze value of assets contributed for gift- and estate-tax purposes and avoid estate tax on future appreciation

Gift Comparison Chart