Explore the options below to compare the major features of a number of gift planning opportunities. Your advisors can help you in evaluating the benefits depending on your circumstances. We will be pleased to discuss the charitable dimension of your plans.
| Cash: | Convenient and accessible. Income tax deductible for itemizers up to 60% of adjusted gross income (AGI). Taxpayers with higher incomes may be affected by slight adjustments. Any excess is deductible over the next five years. For 2026, there is a new universal deduction available for those who take the standard deduction. Nonitemizer taxpayers will be able to deduct cash gifts to charity of up to $1,000 or $2,000, depending upon whether they file taxes singly or jointly. (Gifts to donor advised funds are not included in the nonitemizer deduction.) |
| Securities: | Conserves cash for other uses. Income tax deductible as above, but up to 30% of AGI. Capital gains tax not incurred; full value of asset is deductible. Where there is little increase in value over the cost of an asset, it may be best to choose to base your tax deduction on the cost basis of the property and elect to deduct that amount up to 60% of AGI. Any excess is deductible over the next five years. |
| Donor Receives: | The satisfaction of knowing that a meaningful gift has been arranged. |
| Tax Savings: | Possible federal estate tax deduction for amount bequeathed to charity. |
| Other Advantages to the Donor: | Opportunity to make a substantial gift without depleting funds needed during life. May be revised at any time. |
| Women Employed Receives: | A substantial gift to further our mission. |
| Donor Receives: | Income earned by trust may be paid to donor, charity or other(s). |
| Tax Savings: | No income tax benefits (unless income goes to charity). When property passes to Women Employed at death of donor, estate tax deduction is allowed for amounts transferred for charitable purposes. |
| Other Advantages to the Donor: | Opportunity to change the trust (and gift) if desired. Avoidance of probate. Opportunity for professional management of assets in trust by those of donor's choosing. |
| Women Employed Receives: | Substantial gift, in many cases larger than the donor could comfortably give otherwise. |
| Donor Receives: | The satisfaction of knowing that a meaningful gift has been arranged. |
| Tax Savings: | Depends on the asset given (For instance, retirement plan assets are heavily taxed when left to heirs.) |
| Other Advantages to the Donor: | Does not require a change to a will. May be revised at any time by requesting a proper change of beneficiary form. |
| Women Employed Receives: | A substantial gift to further our mission. |
| Donor Receives: | Variable annual income to donor and/or other beneficiary(ies). Rate of income defined in trust agreement (at least 5% of trust assets). |
| Tax Savings: | Income tax charitable deduction for a portion of the value of the assets placed in trust. Value of trust assets at death generally deductible from estate for tax purposes. Capital gains tax bypassed at time of funding. |
| Other Advantages to the Donor: | Asset segmentation and preservation. Supplement income of the donor and/or others. May be created for a term of years in order to provide income for short-term needs. Professional management of funds by those of donor's choosing. |
| Women Employed Receives: | A substantial gift when the trust terminates. Knowledge of the gift helps Women Employed in planning to meet future needs. |
