|
Type
of Gift: |
Benefits to Donor: |
Benefits to MAF: |
Acceptable Gift: |
Typically Appeals To: |
|
Bequests |
Satisfaction of
providing for a future gift while retaining full control of
property
Gift receipt for final
income tax return
Tax credit exceeds tax
on any gains, likely resulting in tax savings |
Future gift to MAF (provided
will is not changed) |
Cash
Securities
Real Estate
Automobiles
Airplanes
Artwork*
Other tangible personal property* |
All individuals of any age,
but especially older persons
|
|
Listed Securities |
Tax saving
Satisfaction of seeing
gift used immediately |
Gift can be used immediately
Liquid
Little risk |
Stocks
Bonds
Other qualifying securities |
Owners (at any age) of
stocks, bonds, or other qualifying securities, who can
afford to give away the asset and want to save taxes
|
|
Life
Insurance
|
Satisfaction in
providing a future gift while retaining full control of
policy
Taxation benefits |
Receives proceeds upon
donor’s death (unless policy is changed or cancelled)
|
Any type of policy
|
Anyone at any age
|
|
Charitable Gift Annuity
|
Guaranteed life payments
Possibility of a tax
receipt for a portion of the contribution |
Irrevocable gift of the
portion of a contribution retained
|
Cash
Marketable securities |
Anyone, but typically older
persons who want the security of guaranteed payments
|
|
Charitable Remainder Trust
|
Net income for life or a
or a term of years
Gift receipt for present
value of reminder trust
Avoidance of tax on a
portion of capital gain if donor is income beneficiary
Property not subject to
probate fees |
Irrevocable future gift of
remaining principal
|
Cash
Securities
Real Estate |
Persons (generally retired)
who want to make a future gift while obtaining present tax
relief, but who also want to preserve investment income for
themselves and/or a survivor
|
|
Cash
|
Tax benefits on full
amount
Satisfaction of seeing
gift used immediately |
Gift can be used immediately
Liquid
No risk |
Cash |
Anyone at any age who can
afford to give up some principal and any interest it may
earn
|
|
Gift in Kind
|
Satisfaction of seeing
gift used immediately
Gift receipt for fair
market value of donation
Tax credit exceeds tax
on gain, likely resulting in tax savings |
Gift can used for purposes or
sold and proceeds used for purposes
|
Artwork*
Real Estate
Automobiles
Airplanes
Other tangible personal property* |
Owners (at any age) of
useable or marketable objects that they wish to donate to a
worthy cause
|
|
Interest Free Loan
|
Satisfaction in seeing
gift at work while retaining full control of assets
Tax advantages |
Capital can be used or
invested immediately
|
Generally cash
|
Anyone at any age who can
afford to temporarily give up some principal and the
interest it may earn, but may need some or all of that
principal back in the future
|
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