Bequest by Will	Charitable Remainder Annuity Trust	Charitable Remainder Unitrust
Charitable Lead Trust	Revocable Living Trust	Cash & Appreciated Property

Donor Receives:	The satisfaction of knowing that a meaningful gift has been arranged.
Tax Savings	Federal estate tax deduction (if applicable) for amount bequeathed to public broadcasting.
Other Advantages to the Donor	Opportunity to plan a substantial gift without depleting funds needed during life. May be revised at any time.
Public Broadcasting Receives:	A substantial gift to use in improving our service to the community.

Donor Receives:	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 a portion of the value of the assets placed in trust that is expected to go to public broadcasting and/or other charities. 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.
Public Broadcasting Receives:	A substantial gift when the trust dissolves. Knowledge of the gift helps public broadcasting in advance planning.

Donor Receives:	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 that is expected to go to public broadcasting and/or other charities. 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.
Public Broadcasting Receives:	A substantial gift when the trust terminates. Knowledge of the gift helps public broadcasting in advance planning.

Donor Receives:	Donor receives no income from the trust. Check with advisors on specific tax treatment of different types of charitable lead trusts.
Tax Savings	In most cases either a current income tax deduction or gift and estate tax deductions.
Other Advantages to the Donor	May provide a means to make a significant gift and have assets returned to donor or transferred to loved ones at reduced cost. May be a good way to postpone inheritance until heirs are sufficiently mature.
Public Broadcasting Receives:	Either fixed or variable payments for the term of the trust.

Donor Receives:	Income earned by trust may be paid to donor, public broadcasting, or other(s) the donor names.
Tax Savings	No income tax benefits (unless income goes to charity). When property passes to public broadcasting 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.
Public Broadcasting Receives:	Substantial gift, probably larger than the donor could comfortably give otherwise.