Planned
Giving Sustains Operations and Provides ongoing Care
A
common misconception is that planned giving is only for the very wealthy. Planned
Giving involves integrating a donor's charitable gift into his or her overall
financial, tax, and estate planning objectives so as to maximize benefits to
both the donor and the Olympic Peninsula Humane Society. Planned gifts typically
come from a donor's assets rather than income, and can be either outright or
deferred. Also, it is highly recommended that donors consult with their own
tax or legal advisors prior to making a planned gift. For more information on
different types of planned gifts, see one of the topics from the list below.
There are several planned giving
options:
The information provided is general in nature and not intended as legal
advice. You may wish to consult with an attorney or tax advisor to determine
which giving opportunity is best for you.
Leaving a legacy for animals
through your will
A source of secure, fixed
income for life
Great giving tool for those
with significantly appreciated assets
For donors who exceeded annual
limits for income tax deductions on charitable giving
Make a significant gift without
dipping into your estate's capital
Gifts of appreciated property
can be given to OPHS through a will or living trust
Your interests continue to support
OPHS even after you are gone
Bequests
Perhaps the most
straightforward planned giving option is to make a
bequest in your will. Regardless of your age or financial status, a will is
essential to ensure that your property is distributed according to your wishes
instead of the arbitrary laws of the state in which you live.
Bequests made through your will may take various forms:
A bequest to OPHS is not subject to Federal or estate taxes, and there's no limit on the amount of the deduction. Most importantly, your bequest to OPHS will help ensure the organization's ability to provide care and protection for animals in future years.
Charitable Gift Annuities
Stock market volatility keeping you awake at night? An OPHS Charitable Gift Annuity might be the perfect answer for you, providing a source of secure, fixed income for life. Now, that should help you rest easy!
A OPHS Charitable Gift Annuity
for Life may be established with a minimum of $5,000 and provides an immediate
tax deduction (as well
as lifetime income for the annuitant). Gift annuities may be a good option for
donors age 65 and older.
Charitable Remainder Trusts
A charitable remainder trust is one of the more complex estate planning options but provides the donor greater flexibility. CRT's can be a very good choice for those who own significantly appreciated assets (such as rental property) and want to receive income for life. The donor transfers the asset to the trust, where it is sold, and avoids capital gains tax. The proceeds are invested with the donor or other beneficiary receiving payments for life or a set term. At the end of the trust's life, the remaining principal is gifted to OPHS.
To set up a Charitable Remainder Trust, please consult your attorney or estate planner.
Charitable Lead Trusts
This type of trust is opposite of the Charitable Remainder Trust. The donor agrees to give an asset to OPHS for a set number of years. At the end of the term, the asset is then transferred to specified family members at a reduced gift and estate tax rate. A Charitable Lead Trust can be set up during your lifetime or through your estate plans. While the trust will not provide you with an immediate income tax deduction, you can exclude the trust's income from your own income, thereby reducing your taxes.
A Charitable Lead Trust may
make sense for donors who exceeded the
annual limits on income tax deduction for charitable gifts. To set up a
Charitable Lead Trust, please consult your attorney or estate planner.
Naming OPHS as a Beneficiary
If you have a life insurance policy that is no longer needed to provide for dependants, consider making OPHS the beneficiary. This may enable you to make a significant gift to OPHS without using any of your estate's capital. A further option is to make OPHS both the beneficiary and owner of a paid-up policy. Doing so will earn you an immediate tax deduction equal to the policy's cash value. Contact the policy's issuing agent for instructions.
Some assets, such as IRAs, Keogh Plans, and other qualified retirement plans, do not pass directly through your will and require you to name a beneficiary. Consider making OPHS a full or partial beneficiary. Such plans can be excellent choices for charitable gifting because they are taxed more heavily than other assets—sometimes greater than 60 percent. However, by making OPHS the beneficiary, the full value of the account will pass to OPHS to be used to benefit the animals.
A relatively easy planned giving option is to buy a Certificate of Deposit (CD) at your local bank and name OPHS as the beneficiary, payable-on-death. The CD can remain on deposit earning interest until the holder's death, and then OPHS would receive its value. Make sure the CD you buy automatically rolls-over and maintains the beneficiary designation.
Gifts of Property/Real Estate
Gifts of appreciated property can be given to OPHS through a donor's will or living trust. The donor would receive an estate tax charitable deduction for the full value of the property; however, a qualified appraisal (obtained no earlier than 60 days before you make the gift) is necessary to substantiate your income tax deduction.
Making OPHS the Successor Interest of a Contract
Perhaps you're receiving payments from the sale of a business or real estate or are receiving royalties? You may be able to designate OPHS as the successor interest to receive any payments that continue after your death.
Donating Stocks, Bonds, and Securities
If you're looking for a way to help the animals, while also achieving specific tax benefits, donating stocks, bonds, and/or mutual funds might be right for you. Our staff is happy to assist you with any transaction.
Stocks that have appreciated in value can be subject to capital gains tax when sold; however, by transferring your appreciated shares of stock directly to OPHS (rather than selling them and remitting the proceeds to OPHS), you can avoid all capital gains and resulting taxes. Plus, the IRS allows you to claim, on your itemized Federal income taxes, the full fair market value of the shares (calculated as the average of the high and low prices on the day OPHS receives the shares as a charitable gift).
To make a gift of securities, or for more information, please contact:
Scott
Chandler, Executive Director / CEO
Olympic
Peninsula Humane Society
2105
West Highway 101
Port
Angeles, Washington 98363
360-457-8206
or FAX 360-452-4157
Providing for your Pets
Loved for Life
Program
Most of us expect to outlive our animal companions. But what if, due to medical
incapacity or death, we are no longer able to care for them? Our pets have given
us so much: unconditional love, joy, comfort, and unfailing friendship.
Preparing for their safety and security in the event of our absence is the
final, but perhaps most significant, act of this lifelong friendship.
Regardless of whether your beloved companion is a dog, cat, bird, rabbit, or other pet, OPHS can help you plan for its welfare should he/she outlive you. In Washington, as in most states, you cannot leave money directly to your pets, however, with OPHS Loved for Life Program; you can make provisions for the care and adoption of your surviving pets through your will or other estate documents. By enrolling in Loved for Life and making a planned gift to OPHS you have our guarantee to receive, care for, and place into new homes any of your surviving pets. Your pets depend on you to meet their needs - food, water, a warm place to sleep, and love - and OPHS promises to be there for them when you no longer can.