Gift Comparison Chart

Gift Type Minimum Gift Amount Assets That Can Fund Gift Potential Tax Benefits Other Benefits

Outright Gift N/A cash, securities, real estate, other appreciated assets incomes tax deduction, avoidance of capital gains reduces size of estate, easy gift to make

Bequest N/A cash, securities, real estate, other appreciated assets estate tax deduction costs nothing today

IRA Beneficiary Designation N/A retirement plan estate tax deduction, avoids excessive taxation of heirs easy gift to make

Life Insurance Beneficiary Designation N/A insurance plan estate tax deduction reduces size of estate

Retained Life Estate N/A real estate (vacation home or primary residence) income tax deduction remain in your home, doesn’t affect your lifestyle

Charitable Gift Annuity $10,000 cash, securities income tax deduction, deferral or reduction of capital gains tax receive fixed lifetime income, diversify your holdings

Pooled Income Fund $5,000 cash, securities income tax deduction, avoidance of capital gains receive lifetime income, diversify your holdings

Charitable Remainder Trust $100,000 cash, securities, real estate, other appreciated assets income tax deduction, avoidance of capital gains receive lifetime income, diversify your holdings

Charitable Lead Trust $100,000 cash, securities, real estate, other assets income tax deduction, estate tax deduction pass assets to heirs

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The information in this chart is not legal advice. Prospective donors should seek the advice of qualified estate and tax professionals to determine the consequences of their gifts.