“We sleep better at night because we have an ‘insurance policy’ known as ADL. We need to do whatever we can to make the world a safer place for future generations.”
   -Hal and Elaine Portnoy

If I make a planned gift, will my charitable tax deduction be equal to the amount I contribute?
It depends on the gift that you establish. An Endowment gift will allow a charitable tax deduction for the same amount of the contribution. In other instances, the IRS sets forth actuarial factors and calculations to determine a donor's charitable deduction. In the case when a donor retains an interest to receive income from the gift, the amount of the deduction is reduced by the actuarial value of that projected lifetime income stream.
What is a life-income gift and how does it work?
In the case of a life-income gift, the donor(s) receive lifetime income in exchange for an irrevocable charitable gift. Examples of a life-income gift are a Charitable Remainder Trust and a Charitable Gift Annuity.
I want to leave an inheritance to my children. How may I do that if I make a charitable gift?
The Anti-Defamation League Foundation offers options to donors in which the value of the asset contribution may be replaced in order to benefit the donor's heirs.
How many people may be an income beneficiary of a life-income gift?
It depends on the gift. For a Charitable Gift Annuity you may have up to two individuals. For a Charitable Remainder Trust, while there is no limit; the number of income beneficiaries is determined in a case-by-case basis.
May I include my spouse as an income beneficiary?
Yes, most people who include a second income beneficiary name their spouse, but other people may be named as well. Of note, if a gift of income is made to someone other than a spouse, there may be gift tax consequences.
What would the rate be?
The rates given depend on factors such as the number of annuitants, their ages and the type of gift created.
What is your minimum contribution?
A Charitable Gift Annuity may be established for $10,000 in cash or securities, and a Charitable Remainder Trust may be established for at least $100,000 in cash, securities of other property depending on the type of trust.
It all seems a little complicated. How do I know which gift is right for me?
Please contact us. We have specially trained professionals to discuss your options with you. We would be delighted to work with you and your advisors to ensure that your financial, philanthropic and personal goals are met.


1  Guaranteed income for life
2  Immediate tax deduction
3  Partially tax-free income

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