A gift of cash is easy to do, and the gift is not subject to gift or estate taxation. A contribution that you postmark in December is deductible for that tax year—even if receives it in January—provided the account against which the check was written had sufficient funds to cover it in December.
In exchange for your gift, will provide payments for life to you or a beneficiary you designate.
Provides for payment of a fixed-dollar amount—annual or at more fequent intervals—to the designated beneficiary(ies). The amount must equal at least 5 percent of the initial fair-market value of the trust.
If you would like to make a substantial gift to charity but you do not have the current disposable income or assets to do so now, consider a charitable bequest.
|
