Appreciated Securities: For outright gifts of appreciated long-term securities, deduction is equal to the fair market value of the securities on the date the donor relinquishes control of the assets to Fayette Regional Health System Foundation.
Corporate Matching Gifts: Some corporations encourage employees to make charitable contributions by matching their gifts dollar-for-dollar, and sometimes as much as two or three dollars for every dollar given by employees. In all cases, corporate matching gifts will be encouraged and credited to the donor in the proportion designated by the matching arrangement.
Retirement Accounts: Recent tax law changes allow gifts from individual retirement accounts through December 2007 by those who are at least age 70½. Such rollovers must be done in consultation with your professional advisor.
Planned Giving Options: A donor may make a planned gift by naming Fayette Regional Health System Foundation as the beneficiary. We encourage you to consult your professional advisor.
Bequest: You can designate a gift or portion of your estate to Fayette Regional Health System Foundation and, in some cases, receive a substantial reduction in federal gift and estate taxes.
A Gift of Life Insurance allows the donor to make a large gift with little up front cost. A donor may make a gift of life insurance by naming Fayette Regional Health System Foundation the owner and irrevocable beneficiary of the policy.
Gifts of Real Estate may be given in a variety of ways – as outright transfers, as the corpus of a trust, or, in the example of a farm or personal residence, as a gift with lifetime use rights for the donor.
Charitable Remainder Unitrusts (CRUT) and Charitable Remainder Annuity Trusts (CRAT) make payments to the donor or another individual named by the donor for life of for a term of years. A CRAT pays a fixed amount. A CRUT pays a percentage of the trust principal as determined annually.