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Comparing the Benefits
Use the links below to compare at a glance the major features of some of the different giving ideas that can help the Jane Goodall Institute. Your attorney or other professional advisor can help you in evaluating the benefits. Each person’s unique circumstances make different giving plans appealing.
Bequest by Will
| Donor Receives: |
The satisfaction of knowing that a meaningful gift to the Jane Goodall Institute has been arranged. |
| Tax Savings |
Federal estate tax deduction for amount bequeathed to charity. |
| Other Advantages to the Donor |
Opportunity to make a substantial gift to the Jane Goodall Institute without depleting funds needed during life. May be revised at any time. |
| The Jane Goodall Institute Receives: |
A substantial gift to further its mission. |
Charitable Remainder Annuity Trust
(CRAT)
| 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 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. |
| The Jane Goodall Institute Receives: |
A substantial gift when the trust terminates. Knowledge of the gift helps the Institute in planning to meet future needs. |
Charitable Remainder Unitrust
(CRUT)
| 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. 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. |
| The Jane Goodall Institute Receives: |
A substantial gift when the trust terminates. Knowledge of the gift helps the Jane Goodall Institute in planning to meet future needs. |
Charitable Lead Trust
| 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 charitable 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. |
| The Jane Goodall Institute Receives: |
Either fixed or variable payments for the term of the trust. |
Revocable Living Trust
| Donor Receives: |
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. |
| The Jane Goodall Institute Receives: |
A substantial gift, in many cases larger than the donor could comfortably give otherwise. |
Gift Annuity Agreement
| Donor Receives: |
Fixed annual payments to donor and/or other beneficiary. Rate of payment based on age(s) of
annuitant(s). |
| Tax Savings |
Income tax charitable deduction for part of funds transferred. Payments partially tax-free for a time. |
| Other Advantages to the Donor |
Donor or other annuitant receives supplement to income. |
| The Jane Goodall Institute Receives: |
A portion of the amount used to fund a gift annuity will be used to further the work of the Jane Goodall Institute. |
Cash & Appreciated Property
| Cash |
Convenient and accessible. |
Income tax deductible for itemizers up to 50% of adjusted gross income (AGI). Any excess is deductible over the next five years. |
| Appreciated
Property |
Conserves cash for other
uses. |
Income tax deductible as above, but up to 30% of
AGI. Capital gains tax not incurred; full value of asset is deductible. |
For any planned gift, please consult your own financial advisor.
For more information concerning your estate planning and JGI, please
contact Jessica Lindenfelser, Director, Gift Planning, at 703-682-9292
or jlindenfelser@janegoodall.org.
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