Planning Ways to Give
>Planned Gifts
>Gift by check
>Appreciated securities
>Life Income Gifts
>Charitable gift annuity
>Deferred gift annuity
>Charitable remainder trust
>Annuity trust and unitrust
>Gifts of real estate
>Gifts through your estate
>Donor advised fund

Planned Gifts

Most of our financial vehicles, such as gift annuities and charitable trusts, provide the donor with income for life. These vehicles provide a return that often exceeds money market and CD rates. In addition, some of these vehicles avoid capital gains taxes and reduce estate taxes. We also work with donors who make gifts through their estates while preserving assets for their current needs. Let us help you while you help the ministries of your choice.
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Gift by Check
A gift by check may be made outright or pledged over a period of up to five years. If you itemize your tax deductions your gift is fully deductible up to 50 percent of your adjusted gross income. Any excess can be carried forward for up to five additional years.
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Appreciated Securities
Your outright gift of long-term, appreciated securities (stocks, mutual funds and bonds) is exempt from capital gains taxes and, in most cases, enables you to obtain a charitable income tax deduction equal to the market value of the securities at the time of transfer for up to 30 percent of your adjusted gross income. Any excess can be carried over for up to five additional years.
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Life Income Gifts
A donor can make a gift to charity and receive direct financial benefits. The benefits include an income for life for the donor and/or the donor's spouse and a charitable income tax deduction. The following three options may be designated to benefit any MAF-related charity.  Option 1 -- Charitable Gift Annuity; Option 2 -- Deferred Gift Annuity; Option 3 -- Charitable Remainder Trust.
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Charitable Gift Annuity
A gift annuity is a contract between the donor and charity that provides advantages to both. The donor makes a gift and receives a guaranteed payment for life and a charitable income tax deduction. The payout rate on a gift annuity is based on the age of the donor at the time the gift is made. Charitable gift annuities may be funded with cash, securities or property. Payouts may be made annually, semiannually or quarterly. The minimum amount to establish a gift annuity is $2,500. Gift annuities may be for one life or two.
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Deferred Gift Annuity
A deferred gift annuity is similar to a charitable gift annuity, except that the payments are deferred to a future date. In addition, the donor obtains a substantial charitable income tax deduction in the year the gift is made. A deferred gift annuity is an excellent way for younger donors to make a gift and receive a charitable income tax deduction while providing income for the future. The minimum amount to establish a deferred gift annuity is $5,000. Deferred gift annuities may be for one life or two lives.

Charitable Remainder Trust
A charitable remainder trust provides a lifetime income and a charitable income tax deduction. The donor selects the payout rate, usually between 5 and 8 percent. The higher the payout rate, the lower the charitable income tax deduction. This gives the donor, and usually the donor's spouse, an income every year for life or for a period of years up to twenty. The minimum gift for establishing a charitable remainder trust is $50,000. Charitable remainder trusts are available in two basic versions: the annuity trust and the unitrust
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Annuity Trust and Unitrust
• An annuity trust pays a fixed, guaranteed dollar amount regardless of the trust's investment performance.

• A unitrust pays the donor a predetermined percentage of the fair market value of the trust's assets as revalued annually.

• Capital gains taxes are avoided on transfers of appreciated assets. Estate taxes may be avoided or diminished.

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Gifts of Real Estate
You can make a gift of commercial or residential real estate to charity and receive substantial financial benefits. If you wish to give the property outright, you qualify for a charitable income tax deduction based on the appraised value of the property. If you are contemplating leaving your home to charity through your will, you may want to consider giving it now but retaining the right to live in it for your lifetime. You will continue to pay taxes, insurance, and maintenance costs. However, by giving now, you receive a substantial charitable income tax deduction in the year the gift is made.
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Gifts Through Your Estate

For many donors, making a gift through your estate is the most realistic way to provide a substantial contribution to charity.

A gift through your estate reduces or may eliminate federal estate taxes. Most states provide estate or inheritance tax benefits for gifts through an estate to non-profit organizations.

You may designate a specific dollar amount, a specific piece of property, or a stated percentage of the estate.This is one of the most popular forms of bequests. Charity may also receive all or a stated percentage of an estate after distribution of specific bequests and payment of debts, taxes, and expenses.

A trust may be established that provides for both charity and other beneficiaries.
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Donor Advised Fund

The Ministry Advance Foundation Donor Advised Fund (DAF) allows you to create a philanthropic fund, receive a current income tax deduction, and participate in the selection of charitable recipients without naming specific charities at the time the gift is made. The DAF enables donors to play a more active role in grantmaking without going through the paperwork, taxes and administrative expenses of setting up and maintaining a private foundation.

Proceeds must go only to qualified charities, and the donor may include family members or other advisors in the grant-making process. Distributions from a DAF may be for any charitable purpose as defined by the IRS. For example, gifts may be designated for endowment, current operations, special projects, building campaigns or missionary support.

Length of Time a DAF can be Maintained
20 Years-$10,000 to $100,000
Lifetime of Donors-$100,000 to $500,000
Lifetime of Donors and Children-for accounts over $500,000
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