Use the links below to compare at a glance the major features of
some of the different giving ideas. Your attorney or other professional advisor
can help you in evaluating the benefits. Each person’s unique circumstances
make different giving plans appealing.
Fixed annual income to donor and/or other beneficiary(ies).
Income amount defined in trust agreement (at least 5% of
initial trust assets).
Tax Savings
Income tax charitable deduction for the part of the assets placed in trust that
is expected to
go to charity. Value of trust assets at death generally deductible from estate for tax purposes.
Other Advantages to the Donor
Asset preservation. Supplement income for the donor or others. May be created for a term of years in order to provide income for short-term needs. Professional management of funds.
Junior Achievement Receives:
A substantial gift when the trust terminates.
Knowledge of the gift helps charitable entities in
planning to meet future needs.
Variable annual income to donor and/or other
beneficiary(ies). Rate of income defined in trust agreement
(at least 5% of trust assets).
Tax Savings
Income tax charitable deduction for a portion of the value
of the assets placed in trust. Value of trust assets at
death generally deductible from estate for tax purposes.
Other Advantages to the Donor
Asset preservation. Supplement to income of the donor
and/or others. May be created for a term of years in order
to provide income for short-term needs. Professional
management of funds.
Junior Achievement Receives:
A substantial gift when the trust terminates.
Knowledge of the gift helps Junior Achievement in
planning to meet future needs.
Income earned by trust may be paid to donor, charity, or
other(s).
Tax Savings
No income tax benefits (unless income goes to charity).
When property passes to the charitable beneficiaries at death
of donor, estate tax deduction applies against any
applicable federal estate tax.
Other Advantages to the Donor
Opportunity to change the trust (and gift), if desired.
Avoidance of probate. Opportunity for professional
management of assets in trust.
Junior Achievement Receives:
A substantial gift, in many cases larger than
the donor could comfortably give otherwise.
Variable annual income based upon a pro rata share of the
pooled investments of the trust.
Tax Savings
Income tax charitable deduction for calculated value of
gift to the charitable organization. Value of fund units
generally deductible from estate for tax purposes.
Other Advantages to the Donor
Possibility that income payments may increase over time.
Junior Achievement Receives:
Distributions from the pooled fund at the
death of income recipient.
Use the links below to compare at a glance the major features of
some of the different giving ideas. Your attorney or other professional advisor
can help you in evaluating the benefits. Each person’s unique circumstances
make different giving plans appealing.
