Income Generating Gifts
It pays to support Denison—literally. With the income-producing gift options below, you can create a secondary source of revenue or augment your retirement assets while enjoying major tax incentives.
Charitable Gift Annuity
After making your gift to Denison, you receive a fixed annual dollar amount for life, along with an income tax deduction. The principal remaining at your death then passes on to Denison.
Deferred Payment Gift Annuity
With this plan, you transfer cash, marketable securities, personal property or real estate into an annuity. Starting at a future date—such as the start of your retirement—Denison will pay you a set amount from this annuity. Two or more gifts with different start dates for the payments can create increasing income over time.
Whether you make one gift transfer or a series, you will realize an immediate charitable deduction for the gift portion and numerous tax advantages over time.
Charitable Remainder Trust
This trust pays income to your chosen beneficiaries for their lifetime or a specified number of years. At the end of the term, the assets pass to Denison. In some cases, establishing this trust with the transfer of a growth stock may increase the payout rate over the stock’s standard annual dividends and protect you from taxes on its profits.
Charitable Lead Trust
This option helps you avoid the heavy gift and estate tax burdens incurred by directly transferring property to family members. Unlike the other trust options, a lead trust pays income to Denison from the start for a specified term of years, and the principal eventually reverts back to you or other non-charitable beneficiaries. Under certain conditions, the lead trust will generate an immediate income tax deduction.
Pooled Income Fund
With this option, donor gifts of cash and securities are pooled for investment purposes, and beneficiaries receive a proportionate share of the fund’s net income for life. Denison receives the fund’s principal value upon the death of the beneficiaries.
Remainder Interest in a Residence or Farm
You can give property to Denison and still retain the right to occupy the residence or operate the farm during your lifetime. This giving option enables you to receive a charitable income tax deduction for the present value of the remainder interest—and avoid any potential capital-gain tax on built-in appreciation.
What’s your best option? Let our experts help you find a plan that matches your goals.