Planned Giving

• 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.

• Goals: Make a quick and easy gift 
• Strategy: Simply write a check to PTS 
• Benefits: Immediate income tax deduction 

Removes property from estate 

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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