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Income-Generating Gifts

Life income gift plans allow donors to make major gifts while receiving income from the gift during their lifetimes. The gift property passes to the charity only after income rights have terminated. Life income gifts can enhance the investment, retirement, tax and estate plans of a donor.
 
Charitable Remainder Trusts
Charitable trusts are another vehicle for making a significant gift of support through estate planning. There are two types of charitable trusts to consider: the charitable remainder trust, which is made during the donor’s lifetime, and the charitable lead trust, realized after the donor’s lifetime.

  • Charitable Remainder Trusts
Community First Foundation can be named as the ultimate beneficiary of a charitable remainder trust. When the life income interests are terminated, the assets of the gift will be distributed to Community First Foundation to be used as the donor specifies in the trust instrument.
 
To read more, select any of the following from Charitable Giving Booklets:
Life Income Gift Plans: Ways to Give and Receive
The Charitable Remainder Trust: A Gift and an Income
Trusts in Financial and Gift Planning: Maximizing Your Benefits
Charitable Remainder Trusts - FAQ




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