Will or Living Trust - With a gift through your will or living trust, you retain full use of your gift during your lifetime:
Designated Beneficiary
You may also consider designating the Friends of St. Agatha as a designated beneficiary of your qualified retirement plan (such as an IRA). Given that qualified retirement plans are generally subjected to both estate and income tax liabilities at death, charity is a much more efficient beneficiary. Naming charity as your designated beneficiary allows more of the wealth you grew during your life to benefit the causes that mean the most to you – like the Friends of St. Agatha!
Contingency
Any of these gifts may be made contingent on a certain event happening or not happening. For example, you may name a specific person to receive a gift, but then name the Friends of St. Agatha to receive that gift if that specific person is not alive to receive the gift at your death.
Sample Bequest Language for Wills
Naming the Friends of St. Agatha a beneficiary of your estate is as simple as adding a single sentence to your will or living trust. The following sample language is for illustration only and is not intended to be legal advice. Always consult with your lawyer and financial advisor before making any adjustments to your estate plans.
For Specific Bequest
I give, devise and bequest to the Friends of St. Agatha's Catholic School, Portland, Oregon, ___________ Dollars and 00/100 ($_________) for <<its general purposes>> OR <<___________________, provided however, that should changing circumstances render this specific purpose no longer practical or desirable, the Friends of St. Agatha's Catholic School, Portland, Oregon, may make such changes in its use of these funds as it deems advisable>>; this gift shall not be reduced by any estate taxes or other taxes arising as a result of my death, it being my intention to exonerate this gift from contributing to the payment of any such taxes.
For General Bequest
I give, devise and bequest _______ percent of my residuary estate to the Friends of St. Agatha's Catholic School, Portland, Oregon, for <<its general purposes>> OR <<___________________, provided however, that should changing circumstances render this specific purpose no longer practical or desirable, the Friends of St. Agatha's Catholic School, Portland, Oregon, may make such changes in its use of these funds as it deems advisable>>, which percentage shall be determined before the deduction of any estate taxes or other taxes arising as a result of my death, it being my intention to exonerate this gift from contributing to the payment of any such taxes.
Life Insurance Proceeds
Making the Friends of St Agatha the owner and beneficiary of your life insurance policy is a great way to make a significant gift. The replacement value or cost basis of the policy becomes your tax-deductible gift, while FSA benefits from the proceeds of the death benefit. If you have not yet finished paying premiums on the policy, any future payments are also fully deductible.
Retirement Plan Benefits
If you meet certain qualifying criteria, you can reduce your income tax liability by directing distributions out of your IRA or other retirement plan account to the Friends of St. Agatha. There are also significant tax benefits to designating the Friends of St. Agatha as a beneficiary of your retirement account at your death.
Gifts of Stock
Gifts to the Friends of St. Agatha of appreciated securities can provide significant income tax benefits to the donor.
Charitable Gift Annuities
If you would like to support the Friends of St. Agatha and receive steady payments during your retirement years, a charitable gift annuity may be right for you. This is accomplished by entering into a contract under which you agree to make a donation of cash or other property to the Friends of St. Agatha and, in return, we agree to pay you (and someone else, if you choose) a fixed amount each year for the rest of your life (or joint lives).
Charitable Remainder Trusts
With a charitable remainder trust, you can receive income each year for the rest of your life (or over a set term) from assets you give to the trust you create. You can establish the trust such that your income is variable or a fixed annual amount. After your lifetime, the trust balance goes to charities of your choice. This structure can provide the donor with significant income tax benefits.
Charitable Lead Trusts
A non-grantor charitable lead trust makes payments to the Friends of St. Agatha for an established period of time then transfers the remainder of the trust’s assets to your named beneficiaries. The assets passed to your named beneficiaries are excluded from your taxable estate, dramatically reducing the donor’s estate tax liability while providing significant support for the Friends of St. Agatha.
If you would like to make a planned gift to the Friends of St. Agatha, we suggest you first consult your professional adviser to discuss your planned giving options, and then contact the Parish Center at (503) 236-4747 to discover how you can fulfill your planned gift.
To initiate a planned gift to FSA through a bequest, gift of stock, charitable remainder trust, or charitable lead trust, please call the Parish Center at 503.236.4747 stating your intentions and we will be happy to speak with you.
To initiate a planned gift to FSA through a charitable gift annuity, life insurance policy, or retirement plan, please call the Parish Center at 503.236.4747 stating your intentions and we will be happy to speak with you.
Depending on the way you choose to make your gift, you may need further information to accomplish this goal. Please call the Parish Center at 503.236.4747 to request more information or assistance with your planned gift.