Types of Giving & Benefits

Gift	Goal	How To	Amount	Your Benefit
Cash	Straightforward and simple gift	Simply write a check or make a donation	No minimum	Your generous support Immediate income tax deduction
Securities	An outright gift of securities, providing generous charitable support while reserving tax benefits for you	Transfer stock or other securities directly	No minimum	Your generous support Federal income tax deduction Avoidance of long-term capital gains
Bequest	A gift through your will or revocable trust that enables you to provide significant support when you no longer require the asset	Name the church in your will or living trust. You can choose a percentage of the specific value.	No minimum	Your generous support Retain the asset for use during your lifetime Fully deductible for federal estate taxes
Retirement Assets	A generous gift whose value to the church may be significantly greater than to your family due to tax treatment	Name the church your beneficiary on a simple form from your plan administrator.	No minimum	Your generous support No estate or income taxes for the church Yet heirs could encounter both income and estate taxes
Life Insurance	A generous gift to the church from a policy that is no longer needed	Change ownership or name the church as beneficiary of a paid-up policy	No minimum	Your generous support Potential income tax deduction
Real Estate	A gift that may be deeded outright to the church subject to policies and the approval of the church	Deed the property to the church after full agreement on terms.	Varies	Your generous support Income tax deduction Avoid capital gains Remove sizeable asset from estate
Charitable Remainder Trust	An irrevocable gift to a trust that provides you a fixed or variable income for life or a set term; at termination the residual goes to the church	Establish a charitable remainder trust and name a trustee.	Minimum $100,000	Your generous support Fixed or variable income Income tax deduction Reduce estate (tax) size Can change beneficiary
Charitable Gift Annuity	An irrevocable gift that provides you or loved ones a regular fixed payment for life; after your lifetime the church receives the residual value	Establish a charitable gift annuity contract with the Presbyterian Foundation.	Minimum $10,000	Your generous support Tax benefits Higher income than CDs or Treasuries More stability than equities Significant support for the church