Eternally Impacting Others: Investing with God For the Long Term
Donations received by Foundation make up the Foundation’s Investment Fund.

Types of Donations
Listed are various ways of giving to the Foundation to accommodate the Donor’s intent:

• Unrestricted:   A general gift to the Foundation will be placed in the Unrestricted Fund of the Foundation.  Grants from this Fund will be given in accordance with the policies and procedures of the Board of Directors.
• Donor Advised:  If a Donor wants to remain active in the giving process, the Donor Advised Fund provides the opportunity.    The Donor, or future generations of the Donor’s family can provide their input to the Board of Directors.
• Designated: The Donor can use the Foundation to support a charity chosen by the Donor either for a specific project or for ongoing support.
• Field of Interest:  The Field of Interest Fund allows the Donor to choose a particular area of concern or interest so that the Board of Directors can make grants to organizations that work and serve in that area.
• Outright Gifts:  Outright gifts may allow an income tax deduction, which reduces the actual cost of the gift to the donor: 

       (1) Gifts of Cash

(2) Gifts of Securities - Donor realizes no capital gains tax if publicly traded securities are transferred directly to the Foundation.

• Planned or Deferred Gifts:  Planned giving opportunities offer advantages to Donors interested in current and long-term tax benefits:

(1) Bequests.  A gift through a will or trust is an excellent way for Donors to perpetuate support for the Foundation.

(2) Charitable Remainder Trusts.  These trusts provide income for life or a term of years and avoid  potential capital gains tax on appreciated assets.  After the death(s), of all income beneficiaries, the trust assets are transferred to the Foundation for the purpose designated by the Donor.

(3) Charitable Gift Annuities.  Benefits available with this arrangement include an immediate tax deduction and tax-free income over the life expectancy of the income recipients.

(4) Charitable Lead Trusts.  Donors can contribute assets to a trust for a specified period of time.  The Foundation receives income from the trust as a charitable gift, and the assets are returned to the Donor or heirs when the trust terminates.

(5) Remainder Interest In a Residence or Farm.  Donors may deed property to the Foundation and retain full rights to live there for life.  This donation provides an immediate income tax deduction.

(6) Gifts of Life Insurance.  Insurance gifts offer an attractive way to benefit the Foundation with a substantial gift at a low cost.

(7) Gifts Through Retirement Plans.  Beneficiaries of a retirement plan may realize only 30 percent of the retirement plan after income and estate taxes.   Naming a Charitable Remainder Trust as beneficiary of a retirement plan is an excellent way to avoid tax and provide income for beneficiaries.  The Foundation can also be the direct beneficiary of a retirement plan.

• Memorial and Honorarium Gifts:  Memorial donations may be given as a way of remembering family and loved ones.  The Foundation acknowledges all Memorial Gifts. Honorariums may be given in honor of a special occasion or in honor of a special person. Honorarium gifts can be acknowledged to the Honoree.