• Tax deductible if donor itemizes deductions
• Up to 50% of adjusted gross income can be deducted in any one year. Excess can be deducted over the next five years
• Actual savings depend on tax rate – the higher the rate the higher the savings

• Payable over a three to five year period
• Deductible in the year payment is made

• Both employers and employees can takes advantage of offering a matching gifts program
• This leverages the donor’s gift to a higher level

• If qualified as a long-term capital asset (one year and one day), property should be given outright
• Avoids payment of capital gains tax due if property were sold
• Adjustment given for full value of property, limited to 30% of adjusted gross income. Excess beyond 30% can be carried forward for five years

• Donor sells the property, takes loss for tax purposes, and then contributes the cash received from sale
• Deductions for both the loss and the charitable gift

• Possible for donor to make gift of residence, farm or vacation home, reserving the right of occupancy as long as donor and spouse live
• Irrevocable gift qualifies for immediate tax deduction based on present value of remainder interest
• Assign directly to the non-profit or, preferably, through a broker
• Amount of contributions is fair market value on the date of transfer

• Produces a current tax deduction equal to fair market value of stock
• Corporation may redeem shares of the stock form the foundation
• Could reduce liability for accumulated earnings tax.

• Provides a fixed income for the lifetime(s) of one or two annuitants
• Amount paid determined by rates adopted by American Council on Gift Annuities
• Portion of gift income and tax are tax deductible

• Contributions pooled and managed by investment advisors
• Income paid to one or two beneficiaries
• Income fluctuates based on earnings of fund
• Receive immediate tax deduction for portion of gift
• Avoids capital gains tax if appreciated securities are given

• Trust assets are funds or property contributed by donor (usually $100,000 or more)
• Flexibility in type of property that can be donated
• Can provide fixed or variable levels of income

• Donor provides assets for use of a limited period of time
• Funds are invested to provide income to the foundation
• Assets returned to donor or donor’s estate at the end of a designated period

• Protects inheritance interest of heirs
• Using resulting tax savings of current or deferred charitable gifts, donor purchases a life insurance policy with heirs as beneficiaries.

• Make the non-profit sole owner and beneficiary of paid-up policy.
• Receive income tax deduction for the cash surrender value of the policy
• If policy not fully paid, continue to pay premiums
• Receive tax deduction for annual premium amounts

• Outright bequests, as well as certain bequests in trust, are not subject to estate taxes
• Actual cost is less than face value of gift because of tax benefits to estate
• Bequests can take any of the following forms
• Bequests of a dollar amount of particular securities or other property
• Residual bequest of all or portion of estate after payment of specific amounts to other beneficiaries
• Contingent bequest to take effect if other beneficiaries die before donor
• A bequest can often be arranged simply with the addition of a codicil amending an existing will

• Volunteer your time to a non-profit
• Volunteer an employee’s time to a non-profit

• Volunteer your services to a non-profit
• Become a board member for a non-profit

• Provide products that you manufacture, design or sell to a non-profit
• Deductions available for products provided

Corporate Giving or Corporate Philanthropy