Friends Home in Kennett
Benefits to Donor
Charitable Beneficiaries
Lifetime Payments
Complexity

Instrument

Instrument

Bequest

Instrument

  • Estate Tax Deduction

Instrument

Charitable Gift Annuity Beneficiaries

Instrument

  • Deduction for charitable gift
  • Reduced capital gains & estate tax

Instrument

Charitable Remainder Trust

Instrument

  • Deduction for value of charitable gift remainder
  • Reduced capital gains & estate tax

Instrument

Charitable Lead Trust

Instrument

  • Tax deduction for the annual contributions to the charitable organization

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Charitable Legacy Fund

Instrument

  • Tax deduction for full amount of gift when made

Instrument

Donor Advised Fund

Instrument

  • Tax deduction for full amount of gift when made

Instrument

Instrument

Bequest

Instrument

  • Named in will or codicil
  • Donor may modify during lifetime

Instrument

Charitable Gift Annuity Beneficiaries

Instrument

  • Donor designates charitable organization(s) to receive residuum

Instrument

Charitable Remainder Trust

Instrument

  • Donor designates charitable organization(s) to receive remainder interest

Instrument

Charitable Lead Trust

Instrument

  • Named by donor
  • Receive income distributions for the term of the trust

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Charitable Legacy Fund

Instrument

  • Endowment established to benefit charitable organization designated by donor

Instrument

Donor Advised Fund

Instrument

  • Donor names remainder beneficiary and has input into grant recipients

Instrument

Instrument

Bequest

Instrument

  • No

Instrument

Charitable Gift Annuity Beneficiaries

Instrument

  • Yes

Instrument

Charitable Remainder Trust

Instrument

  • Yes

Instrument

Charitable Lead Trust

Instrument

  • No

Instrument

Charitable Legacy Fund

Instrument

  • No

Instrument

Donor Advised Fund

Instrument

  • No

Instrument

Instrument

Bequest

Instrument

  • Yes

Instrument

Charitable Gift Annuity Beneficiaries

Instrument

  • Simple

Instrument

Charitable Remainder Trust

Instrument

  • More complex

Instrument

Charitable Lead Trust

Instrument

  • Complex

Instrument

Charitable Legacy Fund

Instrument

  • Simple

Instrument

Donor Advised Fund

Instrument

  • Simple