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Charitable Gift Annuities (CGAs)

Under the terms of a gift annuity, you transfer cash or marketable securities to NSDAR. For the remainder of your lifetime and/or that of a loved one, you regularly receive generous fixed payments.

The payment rate for a gift annuity is determined by the age(s) of the annuitant(s) when the gift is made, interest rates, and other factors. After the lifetime of all payment recipients, the gift portion of your gift annuity becomes available for use by NSDAR.

A federal income tax deduction is allowed for the gift portion in the year the gift annuity is completed. In addition, each payment is usually free of federal income tax for the beneficiary's life expectancy.

When a gift annuity is funded with appreciated securities, capital gain taxes that may be due on a sale are partially avoided or reported gradually over your life expectancy.

Example: Gloria has included a gift to NSDAR through her will. She would also like to make a special gift to NSDAR during her lifetime, but is concerned about reducing her income during retirement. She is pleased to learn that a NSDAR Gift Annuity will provide payments that are higher than the interest she has been receiving from the cash used to fund it. She also enjoys an income tax deduction, over half of her payments are received free of tax for a number of years, and the funds will not be included in her probate or taxable estate.

A Deferred Charitable Gift Annuity is very similar, but allows a gift and tax deduction today in return for a higher payment later that will start at the time of your choosing.

Please contact the Office of Development at (800) 449-1776 or for current charitable gift annuity rates, tax savings, and other benefits available through a NSDAR Charitable Gift Annuity.

Charitable Remainder Trusts

Trusts are a very flexible planning tool that can help accomplish a wide range of goals. They can be used for a variety of purposes when one wishes to delay the distribution of property for any number of reasons.

For example, a charitable remainder trust offers a way to arrange a gift to NSDAR as part of your financial plans with first providing income for yourself and/or others you name.

With the help of your advisors, a trust is created and funded with cash or other property. A trustee you choose then manages the property for you and/or other beneficiaries you name.

At the time the trust is created, you determine both the payment rate (usually 5 percent to 10 percent) and when the trust will terminate. Payments are made from the trust to you or others you name each year until the trust ends. The trust document specifies when you wish this to occur, such as at the death of the last beneficiary or at the end of another specified date.

When the trust terminates, all remaining assets become a gift to NSDAR. The gift portion is known as the "charitable remainder." You are entitled to an immediate income tax deduction for the gift portion and can also enjoy a capital gains tax savings in the year you create the trust.

Charitable remainder trusts can pay either a fixed income or an income that will vary with the investment performance of the trust assets.

We will be please to work with you and your advisors to create a trust that meets your particular needs. Please contact the Office of Development for more information at 1 (800) 449-1776 or