Planned Giving

List of 13 items.

• Bequest

  Goals
  Defer a gift until after your lifetime
  
  Strategy
  Name PTS in your will or revocable living trust (designate a specific amount, a percentage or a share of the residue)
  
  Benefits
  Gift exempt from federal estate tax
   
  Control of asset for your lifetime

• Gift of Cash

  Goals
  Make a quick and easy gift
  
  Strategy
  Simply write a check to PTS
  
  Benefits
  Immediate income tax deduction
   
  Removes property from estate

• Outright Gift of Securities

  Goals
  Avoid tax on capital gains
  
  Strategy
  Contribute long-term appreciated stock or other securities
  
  Benefits
  Immediate charitable deduction of full fair market value
  
  Avoidance of capital gains tax

• Outright Gift of Personal Property

  Goals
  Share your enjoyment of a collection or other personal item
  
  Strategy
  Donate tangible personal property used for our tax-exempt function
  
  Benefits
  Charitable deduction based on the full fair market value

• Gift of Life Insurance

  Goals
  Make a large gift with little cost to yourself
  
  Strategy
  Contribute a life insurance policy you no longer need
  
  Benefits
  Current income tax deduction
  
  Possible future deductions through gifts to pay policy premiums

• Bequest of Retirement Assets

  Goals
  Avoid the twofold taxation on IRAs or other employee benefit plans
  
  Strategy
  Name PTS as the beneficiary of the remainder of the assets after your income
  
  Benefits
  Make the gift from the most highly taxed assets leaving more for family
  
  Avoids income and estate tax

• Gift of IRA Contributions

  Goals
  Take advantage of the limited gift opportunity
  
  Strategy
  Transfer up to $100,000 per year from your IRA to an eligible organization (excluding donor advised funds and supporting organizations)
  
  Benefits
  Available only to donors aged 70 ½ or older
  
  Avoids income and estate taxes; no charitable deduction

• Gift of Real Estate

  Goals
  Make a gift of an asset no longer needed and generate an income tax deduction
  
  Strategy
  Donate the property to PTS or sell it to us at a bargain price
  
  Benefits
  Immediate income tax deduction
  
  Reduction or elimination of capital gains tax

• Gift of Retained Life Estate

  Goals
  Give your personal residence or vacation home, but continue to live there
  
  Strategy
  Deed ownership of your home to PTS but retain occupancy
  
  Benefits
  Valuable charitable income tax deduction
  
  Lifetime use of the residence

• Charitable Remainder Trust

  Goals
  Create a hedge against inflation over the long term and augment your retirement income
  
  Strategy
  Create a trust that pays a fixed percentage of trust’s assets as revalued annually
  
  Benefits
  Variable income for life
  
  Immediate income tax charitable deduction

• Charitable Remainder Annuity Trust

  Goals
  Secure a fixed income and supplement your retirement plans
  
  Strategy
  Create a charitable trust that pays you a set income annually
  
  Benefits
  Fixed payments for life, often at a higher rate of return

• Charitable Gift Annuity*

  Goals
  Supplement income with steady payments that are partially tax-free
  
  Strategy
  Enter a charitable gift annuity contract with PTS that pays a set amount for one or two lives
  
  Benefits
  Current and future savings on income taxes
  
  Fixed payments for life

• Charitable Lead Trust

  Goals
  Reduce gift and estate taxes on assets you pass to children or grandchildren
  
  Strategy
  Create a charitable trust that pays fixed or variable income to PTS for a specific term of years; principal is retained for heirs
  
  Benefits
  Reduces your taxable estate
  
  Property kept by your family, often with reduced gift taxes