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X-ORIGINAL-URL:https://cftetonvalley.org/
X-WR-CALNAME:Community Foundation of Teton Valley
X-WR-CALDESC:Connecting generosity to the causes, nonprofits, and people who make Teton Valley thrive.
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DTSTART:20260308T030000
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UID:MEC-b6b5151cdd2b5e4e0332be02908cc100@cftetonvalley.org
DTSTART;TZID=America/Boise:20250915T120000
DTEND;TZID=America/Boise:20250915T130000
DTSTAMP:20250903T103058Z
CREATED:20250903
LAST-MODIFIED:20260911
PRIORITY:5
SEQUENCE:0
TRANSP:OPAQUE
SUMMARY:Charitable Planned Giving Options & Opportunities
DESCRIPTION:\n\n\n\n\nJoin this free and informative discussion with Kelley Corbridge on Charitable Planned Giving Options & Opportunities. This overview will give you understanding of:\n\n\n\n\nPerpetual Endowment Giving:\n\nOutright Gifts\n\n\n\nPlanned Gifts\n\n\n\nGifts with a retained interest\n\n\n\nEndowment vs Operational\n\n\n\n\n\nOutright Gifts:\n\nDirectly to the Charity\n\n\n\nIncome tax deduction\n\nIf itemized and w/ 60% AGI limit for cash, 30% for appreciated securities, with carryovers)\n\n\n\nOut of estate for estate tax purposes\n\n\n\n\n\nIRA Direct Donation Option – Qualified Charitable Donation\n\nAge 70 ½ \n\n\n\n$108,000 limit\n\n\n\nCertain types of Charities not available\n\nPrivate Foundations & \n\n\n\nDonor Advised Funds \n\n\n\n\n\n\n\nOptions for special assets\n\nFully paid Life Insurance\n\nPolicy no longer required?\n\n\n\nCash value equal to or close to death benefit?\n\n\n\nAvoid tax on accumulated earnings\n\n\n\n\n\nCapital Gains assets – gain avoided (stock, bonds, real estate, etc)\n\n\n\nPartnership with Community Foundation of Teton Valley\n\nDifficult to value assets\n\n\n\nIlliquid assets   \n\n\n\nPre-approval required\n\n\n\n\n\n\n\n\n\nPlanned Gifts:\n\nWill \n\n\n\nTrust\n\n\n\nBeneficiary designation\n\ni.e. IRA, 401-k\n\n\n\nAvoid potential double taxation\n\n\n\nTarget taxable assets to charitable portion of estate plan\n\ni.e. step-up basis for other assets\n\n\n\n\n\nPotential “make-up” to family through life insurance trust\n\n\n\n\n\n\n\nRetained Interest Gifts:\n\nIncome Stream for life or years, with balance to charity\n\nCharitable Remainder Trust\n\nLifetime (may be multiple lives) or\n\n\n\n20-year term\n\n\n\n\n\nCharitable Gift Annuity\n\ni.e. through Community Foundation of Teton Valley\n\n\n\nAvoid capital gains tax\n\n\n\nIncrease income stream\n\n\n\n\n\nCharitable Lead Trust\n\nIncome to charity for term of years\n\n\n\nRemainder to family\n\n\n\n\n\n\n\nImpact of Interest Rates\n\nHigher the IRS interest rate, the higher the remainder interest and the lower the initial interest (Charitable Remainder Trust: higher income tax deduction and higher amount to charity – Charitable Lead Trust – opposite)\n\n\n\nLower the IRS interest rate, the higher the initial interest and the lower the remainder interest (Charitable Remainder Trust: lower income tax deduction and lower amount to charity – Charitable Lead Trust – opposite)\n\n\n\nDonor may establish the interest rate so long as the actuarial charitable interest is at least 10% and annual payout interest rate is at least 5%\n\n\n\n\n\n\n\nEndowment Giving\n\nLong-term support of charitable organization (versus all into one-year’s operating budget)\n\n\n\nTeton Valley Community Foundation Partnership with endowment-oriented donor (instead of individual charities setting up their own foundation, with associated costs and compliance costs)\n\n\n\nA commonly favored option for charitable donors \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
URL:https://cftetonvalley.org/events/charitable-planned-giving-options-opportunities/
ATTACH;FMTTYPE=image/jpeg:https://cftetonvalley.org/wp-content/uploads/2025/09/pocket-talk-corbridge.jpg
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