Because your clients’ situations are unique and change over time, we tailor philanthropic plans around all types of asset contributions — all of them offer generous tax benefits. After establishing their fund with an initial gift, donors can contribute any type of asset to it at any time.

For more detailed information, please read the article “Giving Opportunities in Changing Times.”


A cash gift made with a check, wire transfer, or credit card is the simplest way to establish a named fund at the Community Foundation. Gifts are deductible up to 50% of the donor’s adjusted gross income. Amounts exceeding this limit can be carried forward up to an additional five years.


Public and closely held stock gifts give donors deductions for full fair market values up to 30% of their adjusted gross income. Amounts exceeding this limit can be carried forward up to an additional five years. As an added benefit, donors avoid capital gains tax on the appreciated portion of the gift.

Real Estate

A gift of real estate can unlock high charitable value. There are many ways to gift property, depending on your clients’ financial and charitable goals. Their options will provide a fair market value tax deduction and, in many cases, the avoidance of capital gains tax.

Retirement Plan Beneficiaries

An inherited retirement plan imposes income tax obligations on an heir. Plans such as profit sharing, 401(k), or IRA are good assets to gift to a named fund since they are some of the few assets that carry inherited income tax burdens.

Charitable Lead Trusts

This vehicle permits your client’s named fund to receive an income interest for a specified period of time. Donors can recommend gifts from their fund to charities once the trust ends. The trust then benefits the individuals of their choosing: children, grandchildren, relatives or others.

Life Insurance

Donors receive an immediate tax deduction approximating the cash surrender value of a life insurance policy when they name the Community Foundation as the owner and beneficiary. Additionally, all subsequent premium payments made by your client are tax deductible.

Life Insurance Beneficiaries

Donors avoid federal estate taxes and create a charitable legacy by maintaining ownership of their policy and naming the Community Foundation as a beneficiary. During their lifetime they have access to its cash value. If they choose, they can change the beneficiary at any time.


Your clients can establish or add to a named fund in their will or trust through a bequest to the Community Foundation. Their gift can fill any charitable aspiration, from establishing a Community Action Fund to leaving a family legacy to engage children in philanthropy.

Life Income Plans

These options offer an income for life, while enabling donors to leave a charitable legacy at a later time. Charitable Remainder Trusts allow an immediate calculated income tax deduction and eliminate capital gains tax on appreciated gifts held over a year.