Making charitable contributions is an art - a creative process that adapts to the changing needs and wishes of the donor. Planned giving enables a donor to arrange charitable contributions in a way that maximizes his or her personal objectives while minimizing the after-tax cost. 

Depending on the asset given and the gift arrangement selected, a donor can generally expect to obtain some or all of the following benefits: 

• Fulfill philanthropic goals
• Reduce income tax through a deduction for the gift
• Avoid capital-gain tax on gifts of long-term appreciated property
• Retain a stream of payments for life of the donor and for other beneficiaries
• Increase spendable income 
• Eliminate federal estate tax on property passing to charity upon the donor's death
• Reduce costs and time in estate settlement

There are a variety of planned gift options available to realize the greatest personal and financial satisfaction from making your charitable gift. We will be delighted to work with you and your advisors in arranging the gift that best suits your objectives. Please remember that all illustrations and examples used in our explanations are for demonstration purposes only. Tax laws may change, and you should always consult with professional advisors when considering a gift.