This calculator illustrates potential income and tax implications of a gift of cash or publicly traded investments, based upon the type of plan, gift date, gift value, ages of beneficiaries, and payment frequency.
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The tax and legal implications of making a charitable gift can be complex and can be affected by a wide range of factors. The Foundation may not, from either an ethical or legal perspective, serve as your personal advisor on tax or legal matters.
  • Gift Annuity: In exchange for your gift to the Foundation, one or two people (annuitants) will receive a fixed annuity amount each year for life. The Foundation may elect to reinsure its payment obligation. A portion of the gift amount will support the selected charitable beneficiary when the annuity payment obligation ends.
  • Deferred Gift Annuity: In exchange for your gift to the Foundation, one or two people (annuitants) will receive an annuity, a fixed sum each year for life, starting at future dated selected at the time of the gift. The Foundation may elect to reinsure the payment obligation. A portion of the gift amount will support for the selected charitable beneficiary when the annuity payment obligation ends.
  • Charitable Remainder Unitrust: Your unitrust pays a fixed percentage of its value, determined each year, to you or others you name for life or a term of years. The remaining assets then go to charity.
  • Charitable Remainder Annuity Trust: Your trust pays a fixed dollar amount each year to you or others you name for life or a term of years, or until trust is exhausted. The remaining trust assets then go to charity.
  • Pooled Fund Omega (low income & growth objective): Your gift is pooled in a fund with gifts from other donors. You or others you name receive your gift's share of the income the fund earns each year for life. Your gift's share of the fund then goes to a governing body of the Presbyterian Church (USA).
  • Pooled Fund A (highest current income objective): Your gift is pooled in a fund with gifts from other donors. You or others you name receive your gift's share of the income the fund earns each year for life. Your gift's share of the fund then goes to a governing body of the Presbyterian Church (USA).
  • Retained Life Estate: You deed your primary personal home or farm to charity and retain the right to live in it or use it as your own for the rest of your life. A charitable contribution may be claimed for a portion of the fair market value of the property when the transfer is completed.
  • Charitable Lead Unitrust: Your unitrust pays a fixed percentage of its value, determined each year, to charity for a term of years or one or more lifetimes. The accumulated assets then go back to you or others you name.
  • Charitable Lead Annuity Trust: Your trust pays a fixed dollar amount each year to charity for a term of years or one or more lifetimes. The accumulated assets then go back to you or others you name.

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