Learn more about the types of Planned Gifts FJM accepts.

• Cash

  You can receive an income tax deduction by giving cash. This is most beneficial to Fred Jordan Missions. And many times, it is the easiest way for you to give. Donate online.

• Stocks, Bonds Or Real Estate

  If you own property—stocks, bonds or real estate—that has appreciated in value, it may be to your advantage to contribute that property to Fred Jordan Missions.

  There will be no tax payable on the capital gains, and your income tax charitable deduction will be for the full fair market value of the property.

  Timing your gift of securities is important. If the securities are sent directly to Fred Jordan Missions, or delivered to our broker, the valuation and your deduction will be based on the date of the transfer.

• Life Insurance or Annuities

  You may give ownership of an existing life insurance policy to charity and claim an income tax charitable deduction for the cash value of the policy. You may also take a charitable deduction for remaining premium payments as you make them.
  
  If you wish to purchase a new policy naming Fred Jordan Missions as owner, you may claim an income tax charitable deduction for your contributions toward the payment of premiums.

• Trusts

  Assets can be transferred to a charitable remainder trust, designed to provide you income for the trust term, with distribution of the remainder to Fred Jordan Missions at termination.

  • Income Tax Charitable Deduction

    You will receive an income tax charitable deduction at the time of transfer to the trust, for the value of the future charitable gift. Your deduction will be calculated using government tables, and will be based upon the specific terms of the trust.

  • Capital Gains Tax

    If your trust is funded with appreciated property, there will be no capital gains tax payable at the time of transfer to the trust or when the trustee sells the property. However, there may be capital gains tax implications when the gain is distributed in the form of income.

  • Taxation of Income

    Taxation of your income retains the character it had in the trust. Therefore, it will vary from year-to-year, depending upon the management of the trust.

  • Federal Gift Tax Implications
    
    If the transfer is made to the trust during your lifetime, the value of your gift to personal beneficiaries at the end of the trust term will be reduced by the value of the charitable beneficiary's right to receive income for the period of the trust.
    
    With the right combination of years and percentage payout from the trust, it is possible to greatly reduce or eliminate gift taxes payable on the property transfer.
     
  • Federal Estate Tax Implications
    
    If the trust is established through your estate, your estate receives a charitable estate tax deduction for the value of the charitable beneficiary's right to receive income for the trust period.
    
    Again, with the right combination of years and percentage payout from the trust, it is possible to greatly reduce or eliminate estate taxes payable on the property transferred to personal beneficiaries.
     
• Retained Benefits
  
  It is also possible for you to make a contribution to Fred Jordan Missions, retaining income from the property you transfer. And you can receive an income tax charitable deduction, even though you maintain income benefits.
  
  Your gift can be designed to meet your income needs and provide maximum tax benefits.
  
  Whether you own stocks, bonds, real estate, or even your personal residence or farm, by guaranteeing today that the property will be available to Fred Jordan Missions at your death, you can receive an income tax charitable deduction.
  
  We'll be happy to further explore these opportunities with you.
   
• Tangible Personal Property
  
  When you make a gift of tangible personal property related to the tax-exempt function of Fred Jordan Missions, you may deduct the fair market value of the property, without paying capital gains tax on the appreciation, providing you have owned the property for more than one year. If the property is not put into a related use by the ministry, the deduction is limited to cost basis.
   
• Corporate Gifts
  
  If you own your own business, you can receive a charitable deduction for contributions up to 10% of the corporation’s taxable income. Your gifts can be of cash, inventory, equipment or crops. Many businesses find that contributions other than cash are more convenient to make.
   
  If you are employed by a corporation, you will want to check with your employer concerning corporate giving. Many businesses match gifts made by their employees to approved or qualified charities.

• Our Philosophy on Stewardship
• Gift Types

• Year End Gifts
• Our Services

This information is of a general nature only, and should not be interpreted as legal advice. Lifestyle Giving, Inc., 2006- 2010.