PLANNED GIVING BRIEF

Royelen Lee Boykie

1616 P St NW Suite 300
Understanding
Planned Giving
Washington, DC 20036
Phone: 202/683-2509
royelen@fwwatch.org

The goal of planned giving is to help you plan your estate and charitable giving in a way that benefits you,
your family and charity. There are several ways you can make these planned gifts to charity and enjoy tax
and income benefits. If you have questions, please contact us. We look forward to helping you.

YOUR GIFT YOUR GOAL HOW IT WORKS YOUR BENEFITS

Bequest • Maintain control of your assets • Estate tax charitable

You designate our organization as the
during life deduction
beneficiary of your asset by will, trust
• Make a gift to charity at • Life use and ownership of
or other instrument.
your death your property

• Receive fixed payments

Charitable Gift for life
Annuity (CGA) • Avoid capital gains tax on the sale
of your appreciated property
• Enjoy the benefit of tax savings
from a charitable deduction
You transfer your cash or appreciated • Charitable tax deduction
property to our organization in
• Fixed payments for life
exchange for our promise to make
• Partial bypass of capital gain
fixed payments (with rates based on
your age) for the rest of your life. • Possible tax-free payments

• Transfer your appreciated • Charitable tax deduction

Charitable Remainder property without paying capital You transfer your cash or appreciated • Income for life or a term
Trust (CRT) gains tax property to fund a charitable trust. The of years
• E
 njoy regular income for life or a trust sells your property tax-free and • Possible income growth
term of years provides you with income for life or a over time
• Receive the benefit of tax savings term of years.
• Avoidance of capital gains
from a charitable deduction tax

You transfer your cash or property to

Charitable Lead • Give cash or property to your • Gift or estate tax deduction
fund a lead trust that makes a gift to
Trust (CLT) family in the future us for a number of years. You receive • Asset and appreciation
• A
 void substantial gift or a charitable deduction for the gift. passes to family at a
estate tax Your family receives the remainder at reduced cost
substantial tax savings.

Life Estate Reserved • Remain in your home

You give your property to our
for life • Charitable tax deduction
organization but retain the right to use
• R
 eceive a charitable income tax • Lifetime use of property
the property during your life.
deduction

We purchase your property for less

Bargain Sale • T
 ransfer your property • Cash from sale
than fair market value. You receive the
and receive cash or debt
cash and a charitable deduction for the • Charitable tax deduction
relief without paying
difference between the market value • Partial bypass of capital gain
substantial taxes
and purchase price.

This information is not intended as tax, legal or financial advice. Gift results may vary. Consult your personal financial advisor for information specific to your situation.
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