 |
Benefits to Donor |
Income Tax Deduction |
Income to Donor |
Taxation of Income |
Benefits to Delta Tau Delta |
Choose this type of gift if the objective is: |
| (Outright Gifts) |
| Cash |
Simplicity
Tax Deduction |
Face Value |
NONE |
NONE |
Immediate use for Needs or Purposes outlined by Donor |
Maximum Deduction
No need for income |
| Appreciated Securities |
Simplicity
Tax Deduction
Avoidance of tax on Capital Gains |
Fair Market Value |
NONE |
NONE |
Use of income generated on sale of shares |
Maximum Deduction
No need for income |
| (Deferred Gifts) |
| Wills & Bequests |
Control of estate distribution
Avoid Estate Tax |
|
NONE |
NONE |
Ultimate use of gift and ability to plan for future allotment or program |
Asset Control
Estate Tax Deduction |
| Life Insurance |
Tax deduction for premiums paid on existing policies
Tax deduction for cash/replacement value for paid up policy
Avoid Estate Taxes |
Tax basis for premiums paid
Cash/replacement value for paid up policy |
NONE |
NONE |
Ultimate use of proceeds from policy |
Deduction
Ability to make large gift at low cost |
| Charitable Remainder Annuity Trust |
Income for period of years
Tax deduction for charity's remainder trust
No initial capital gains tax |
Present value of charitable remainder interest |
Fixed income based on annual value of trust |
Ordinary income, capital gains possible |
Ultimate use of asset at death of beneficiary or end of trust term |
Fixed and stable income sought |
| Charitable Remainder Unitrust |
Income for period of years
Tax deduction for charity's remainder trust
No initial capital gains tax |
Present value of charitable remainder interest |
Variable income based on annual value of trust |
Ordinary income, capital gains possible |
Ultimate use of asset at death of beneficiary or end of trust term |
Income for potential growth |
| Charitable Lead Trust |
Trust principal reverts to donor or family member
Allows for transfer of assets of family members and reduces tax cost |
Usually none |
None
Income to Delta Tau Delta Educational Foundation |
NONE |
Use of income for term of trust |
Pass principal to heirs |
