Outright Gifts

Cash—The most frequently used asset for all forms of charitable gifts.

Marketable securities—Appreciated securities may be given with substantially reduced after-tax cost to the donor.

Real estate—Due to historically rapid escalation in values and the capital gain exposure of the owner, real property is quite frequently used to make a planned or charitable gift.

Life insurance—Life insurance policies that are no longer needed for family security or for their original purpose, form an excellent basis for establishing a planned gift, and when transferred irrevocably, result in tax deductions approximating replacement value. A new life insurance policy based on the more recent interest-sensitive insurance will create a much larger gift than imagined, and payment of premiums through a charitable organization are tax deductible.

Gifts of Income and Remainder Interests

 - Charitable gift annuity

-  Charitable remainder annuity trust

-  Charitable remainder unitrust

-  Revocable charitable trust agreement

-  Charitable lead trust

Bequests—Donors can make gifts from their estates by way of a will. This can be done when the will is written or revised, or by the addition of a codicil to an existing will. An outright bequest is one that passes at the time of estate settlement directly to Pinecrest for its immediate use. It could be a definite amount of money; a fraction or percentage of the total estate; a fraction or all the residuary estate; or specific property.