Whatever your objective — to create a secure income stream, increase your heirs’ inheritance or reduce income taxes — the chart below shows a way to give that meets every goal.
If I want to: |
I should: |
How to give: |
Benefits to me |
Give quickly and easily |
Make an outright gift |
Donate cash, securities or real property |
Bypass capital gains tax;
income tax deduction |
Make a revocable gift during my lifetime |
Make a bequest in my will or revocable living trust |
Name KU Endowment as a beneficiary in your will or revocable living trust |
Lifetime control of assets; possible estate tax savings |
Supplement my income with fixed annual payments |
Establish a charitable gift annuity |
Enter a contract with KU Endowment, under which we’ll pay you a fixed amount annually |
Fixed and guaranteed payments for life; income tax deduction |
Avoid double taxation on retirement plan assets passed to heirs |
Make a retirement plan gift |
Name KU Endowment as a percentage beneficiary of the remainder of retirement assets |
Avoids heavily taxed gift to heirs, allowing less costly gifts |
Create a long-term hedge against inflation |
Establish a charitable remainder unitrust |
Create a trust that pays you a percentage of its assets, valued annually |
Lifetime annual income with potential to increase;
income tax deduction |
Ensure a fixed and additional income |
Establish a charitable remainder annuity trust |
Create a trust that pays you a set annual income |
Fixed lifetime income;
income tax deduction |
Avoid capital gains tax on the sale of a farm, home or other real estate |
Make a real estate gift |
Donate the property to KU Endowment, or sell it to us at a reduced price |
Bypass capital gains tax; income tax deduction
|
Give my personal residence or farm, but continue to live there |
Establish a retained life estate |
Designate the ownership of your home to KU Endowment, but retain occupancy |
Lifetime use of home; income tax deduction |
Dispose of a life insurance policy I no longer need |
Make a life insurance gift |
Give an existing policy by naming KU Endowment as owner and beneficiary |
Income tax deduction; possible estate tax savings |
Benefit multiple charities |
Establish a donor-advised fund |
Make an outright gift of $250,000 or more |
Administrative convenience; cost savings; tax advantages |
Reduce gift and estate taxes on assets passing to my heirs |
Establish a charitable lead trust |
Create a trust that pays an income to KU Endowment for a set term, and then passes to your heirs |
Smaller taxable estate; heirs retain property, often with reduced gift taxes |