Donation Programs

Contributions and gifts to the Foundation may apply and be awarded in different categories. These categories may include cash, property, stock,life insurance policy. Other forms may includeLife income gifts of a charitable remainder trust, or a charitable gift annuity.

Honor your loved ones through a land legacy remembrance.Continue your own Land Legacy, let it live on with a Land Legacy gift to the Land Education Foundation. You, your love of the LAND, your heritage and ‘roots’ can be perpetuated through establishing a Land Legacy form of remembrance.

(Outright gifts)
Tax deduction on entire value of cash gift Immediate financial benefits give LEF the benefit of having the money almost immediately to support whatever purpose the donor may choose.
STOCK GIFTS Donor receives a tax deduction on current fair market value of the stock, not their basis. By donating the stock, the donor can avoid capital gains tax on the appreciation in value. Immediate receipt of the stock by LFE at its fair market value at the date of the gift
Appreciated Property Donor receives a tax deduction on current fair market value of the appreciated property, not their basis. By donating the property, the donor can avoid capital gains tax on the appreciation in value. Immediate receipt of the property by LEF. LEF can sell the property and use or benefit from property sale proceeds
LEF named as Beneficiary of Life Insurance Policy Donor receives tax deduction on premiums paid, dividend assigned to LEF, of cash or replacement value. Potential avoidance-reduction of estate taxes by donor LEF receives the financial benefits at death of the donor
LIFE INCOME GIFTS:Charitable Gift Annuity If donor contributes appreciated property, the donor can avoid or reduce capital gains and donor claims a charitable tax deduction in the year of gift; While a portion of the annuity income is taxed at lower capital gains rates, a smaller portion of the income may be free of any tax obligation Receipt of contributed property by LEF.
Charitable Remainder Trust (Annuity-trust ) Tax deduction based on fair market value of gift (after determination of value of life estate); Can avoid capital gains tax. Donor can receive benefit of property for a term of years or until death Receipt of principal and income at death
LEF Named in Will Or Living Trust Estate may qualify for estate tax charitable deductions Contribution to LEF at death
LEF Named as Beneficiary on Retirement Acct Donor may be able to maximize their retirement account through tax exempt status of LEF Contributions to LEF

Land Legacy Contributions Click here for PDF link

*Regarding the advantages noted above, the details and the tax characteristics for individuals may differ. If you are considering making a gift to LEF, either outright or planned, we urge that you consult with your tax, financial or legal advisor.

The Land Education Foundation wishes to acknowledge the benefactors for their contributions honoring the memory of a loved one, friend or business associate. Contributions may also be made by donors as bequests to recognize, honor or show appreciation to clients, friends and associates for their dedication and support of “the Land”.