Ordinary Income Property

•       Donate inventory, copyrights, annuity payments, depreciated or amortized property, partnership                   interests or short term capital gains property.

  Long Term Capital Gains Property

•       Donate real estate, securities, business interests or capital assets held longer than one year.

  Bequest Gift

•       Cash or property at donor’s death.

  Wealth Replacement Trust

•      Use life insurance to replace value of property gifted to charity.

  Charity as Beneficiary

•      Named in donor’s life insurance policy.

  New Policy Gift

•      Issued to charity as owner.

  Existing Policy Gift

•      Transfer policy to charity.

  “Bargain Sales”

•     Sell property to charity at less than fair market value (FMV); excess of FMV over sale amount is gift.

  Contribute Property Subject to Debt

•      Donate a mortgaged property.

  Charitable Remainder Trust (CRT)

•      An irrevocable trust providing current income payments to a non-charitable beneficiary followed by                payment of remainder interest to a charity.

  •    Charitable Remainder Annuity Trust (CRAT) – Income interest is fixed annuity.

  •    Charitable Remainder Unitrust (CRUT) – Income interest is a fixed percentage of trust value.

  Charitable Lead Trust (CLT)

•      An irrevocable trust providing current income payments to a charity followed by payment of the                    remainder interest to a non-charitable beneficiary.

  Pooled Income Fund

•      Donor gives to a charity-maintained fund retaining the income interest amount earned by the fund.

  Donor Advised Fund

•      Donor gives to a donor community-maintained fund .

  Charitable Gift Annuities

•      Donor gives cash or property and receives life annuity from charity.

  Remainder Interest in Personal Residences & Farms

•      Donor gifts remainder interest to charity but retains lifetime use.

  Qualified Conservation Contribution

•      Donor gives qualified real property interest solely for conservation use