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A variety of giving methods that can be tailored to meet your clients' unique situations.
Outright Gift
Your client can make a gift of cash, stocks, bonds, real estate or other assets to the Arkansas Community Foundation. Most charitable gifts qualify for maximum tax advantages.
Gift of Retirement Plan Assets
The Pension Protection Act of 2006 included a charitable incentive allowing American seniors to make the gift of a lifetime—by giving their individual retirement accounts (IRAs) to charity, tax-free. In 2006 and 2007 only, people age 70½ and older can transfer up to $100,000 per year from IRAs to charity—without incurring federal income taxes today or estate and income taxes in the future. If married, each spouse can transfer up to $100,000 per year from his or her IRA. The opportunity for a $100,000 tax-free transfer in 2006 expires December 31, 2006. An additional $100,000 tax-free transfer may be made in 2007. | |
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Gift of Appreciated Securities
Everybody wins when donors make gifts of appreciated stock to their community foundation. Your client's gains are put to good use. His or her gift of stock is reinvested in the community, and it qualifies for an immediate tax deduction based on the full market value. | |
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Gift of Life Insurance
Life insurance provides a simple way for your client to give a significant gift to charity, with tax benefits that he or she can enjoy during his or her lifetime.
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Gift of Real Estate
Making a charitable gift of real estate through a community foundation can help your client turn his or her property gains into community good. The value of your client's real estate may exceed that of any other asset he or she owns. With the help of a community foundation, your client can use it to fulfill his or her charitable interests and receive financial and tax benefits.
Bequest by Will
Including a charitable bequest in a will is a simple way for donors to make a lasting gift to their community. When your client makes this gift through ARCF, we establish a special fund that benefits the community forever and becomes his or her personal legacy of giving.
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Gifts of Retirement Plan Assets
Recognizing that undistributed assets in qualified retirement plans can be subject to both the estate tax and an income tax when left to heirs other than a surviving spouse, more and more donors are choosing to designate undistributed assets in qualified retirement plans to a charity, while leaving to heirs assets subject only to the estate tax.
Charitable Gift Annuity
Giving through a Charitable Gift Annuity allows your clients to arrange a generous gift to their community, while providing a new income source to count on for the rest of their life. | |
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Charitable Remainder Trust
Giving through a Charitable Remainder Trust allows your client to receive income from the rest of his or her life, knowing that whatever remains will benefit the community.
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Charitable Lead Trust
A Charitable Lead Trust helps your clients build a charitable fund with ARCF during the trust’s term. When the trust terminates, the remaining assets are transferred to your clients or their heirs, often with significant transfer-tax savings.
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