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.
|TYPE OF GIFT||BENEFITS TO DONOR||VALUE TO LEF|
|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.
|GIFTS of REMEMBRANCE||GIFTS as BEQUESTS|
|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”.|