Planned Giving Options
Direct Gift to ACE - Provide a tax deductible gift today through appreciated assets, real estate, a vehicle, or cash.
Bequest - leave a gift through your will or revocable living trust
Annuity Trust - give a gift to ACE and receive a steady income during your life
Unitrust - Provides annual payments and a possible cushion against inflation for donor, as well as federal and state income tax deductions
Charitable Remainder Annuity - Provides income to donor for a set term, and a deferred gift to ACE for our work in protecting public lands conservation, clean air, clean water, and livable places.
Charitable Remainder Gift Annuity - Receive lifetime income, and provide a deferred gift to ACE for our work in protecting public lands conservation, clean air, clean water, and livable places.
Deferred Gift Annuity - Receive lifetime deferred income, and provide a deferred gift to ACE for our work in protecting public lands conservation, clean air, clean water, and livable places.
Charitable Lead Trust - Leave a tremendous legacy by providing income to ACE now, and future income to your heirs.
Charitable Bargain Sale - Sell your appreciated assets to ACE for cash at below market value, providing immediate income for yourself, and a source of income for ACE to continue their work in conservation.
Life Estate or Remainder Interest in Real Estate - Secure a place for yourself for your lifetime, and a gift to ACE in the future by deeding your real estate to ACE.
Direct Gift to ACE
What?
* Stocks and bonds
* Cash
* Real estate
* Personal property (art, vehicle, etc.)
* Life insurance
Why?
* Income tax deduction
* Possible estate tax reduction
Who?
* Anyone who wants to benefit conservation activities now
Revocable Gifts
Bequests through your Will, Trust, or Beneficiary Plan
What?
* A gift through your will allows you to retain ownership and management of your assets during your lifetime.
Why?
* Provides possible estate tax savings
* Allows you to retain ownership and management of your assets
* Modifications can be made if life situations change
Who?
* For those who want to make a substantial gift to conservation, and would like to retain assets during their lifetime.
Irrevocable Gifts
Annuity Trust
What?
* Make a gift to ACE and receive a fixed lifetime income for you and your spouse
Why?
* Receive a fixed lifetime income of an amount you determine
* Provides federal and state income tax deductions
* No capital gains tax
* Provides possible estate tax savings
* Provides ACE with assured income to fund land conservation projects
Who?
* Optimal for people over 70
* Must be at least 50 to qualify for income tax deductions
Unitrust
What?
* Same as Annuity Trust, but variable lifetime income may provide a hedge against inflation.
Why?
* Receive lifetime variable income which may provide a cushion against inflation
* Provides annual payments
* Provides federal and state income tax deductions
* Possible estate tax savings
* No capital gains tax
* Provides ACE with assured income to fund land conservation projects
Who?
* Those wishing to leave a significant legacy
* Must be at least 50 to qualify for income tax deductions
Charitable Remainder Annuity
What?
* Provides income to donor for a set term, and a deferred gift to ACE
Why?
* Provides income for a fixed term (minimum of five years)
* Provides federal and state income tax deductions
* Possible estate tax savings
* No capital gains tax
* ACE receives gift relatively soon
Who?
* Those wishing to provide ACE with a considerable gift after receiving substantial income over the fixed term of the annuity (minimum five years)
Charitable Remainder Gift Annuity
What?
* Provides lifetime income to donor, and a deferred gift to ACE
Why?
* Provides fixed lifetime income
* Possible estate tax savings
* Income tax deductions
* No capital gains tax
* Provides ACE with assured income to fund conservation projects
Who?
* Must be at least 50 to qualify for income tax deductions
Deferred Gift Annuity
What?
* Provides lifetime deferred income to donor, and deferred gift to ACE
Why?
* Provides fixed lifetime income
* Defer income until you want it
* No capital gains tax
* Income tax deduction
* Possible estate tax savings
* Provides ACE with assured income to fund conservation projects
Who?
* Minimum age of 30 to establish, and 50 to receive payments and qualify for tax deduction
Charitable Lead Trust
What?
* Provides income to ACE now, and future income to donor heirs
Why?
* Provides immediate annual fixed income for conservation projects by ACE
* Reduced income, gift, or estate tax
* No capital gains tax
Who?
* Those whose current income is supplied from other sources
* Those who wish to reduce estate and gift taxes
Charitable Bargain Sale
What?
* ACE purchases donor's asset for less than the asset is worth, which provides immediate cash to donor
Why?
* Immediate cash to donor
* Federal and state income tax deduction
* Possible estate tax savings
* ACE can sell asset for actual value to fund conservation projects
Who?
* Best for those with appreciated assets who need cash now
* Those who want to enjoy their legacy to conservation now
Life Estate or Remainder Interest in Real Estate
What?
* Gift of residential real estate (home, ranch) to ACE while retaining lifetime right to live there
Why?
* Provides federal and state income tax deductions
* Allows donor to live in their home, ranch or farm for the duration of their lifetime
* Real estate not subject to estate tax
* ACE can be assured of future income to fund land conservation projects
Who?
* Those wishing to donate real estate in their will, but would like to receive the tax deduction now.
For informational purposes only, and is not intended to be tax or legal advice. Prior to making a gift to ACE, please consult a qualified financial advisor.
If you are interested in planned giving, please contact our Membership and Volunteer Coordinator, Jessica Cler, at (907) 274-3640, or by email at jessica@akcenter.org.
ACE
