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Help Charitable Gift Annuity
One Life Two Lives
Click the appropriate button for a One-Life or Two-Life presentation. Selecting One Life will cause the Second Person and the associated name and age fields to be hidden from view for that run.
Gift Date
Enter the date of the gift. Example: Mo/Day/Yr, 7/14/2000. If you enter an invalid date, such as a letter or blank, the system will default to the current date.
The current Rate of the Month (AFR) will display in the drop down box. Choose one of the three rates offered.
Enter the name of the Donor. You may use such titles as "Mr.", "Mrs.", "Dr.", "Rev.", "Jr.", etc.
Enter the name of the person. You may use such titles as "Mr.", "Mrs.", "Dr.", "Rev.", "Jr.", "Sr.", etc. For the remainder unitrust the first person is the first income recipient or beneficiary of the agreement.
Date of Birth
You may enter the age of the person instead of the birth date. However, if the birth date is known, click on the calendar icon and choose your birth date. Since ages are to be rounded up if the gift date is within 6 months of the next birth date, entering the birth date is the most accurate method.
Date of Birth
Payout Date
Enter the date of the first payment to be made on this annuity.
%
Enter the percent income payout to the donor.
Enter the amount of cash or the fair market value (FMV) of the asset(s) used to fund the CGA. For assets such as real estate, closely-held stock and other hard to value assets, the FMV would be the appraised value of the property on the date of the gift.
Enter the cost basis of the asset being used to fund the trust or annuity. If the asset is cash, the cost basis is equal to the gift amount. If it is appreciated property, the cost basis will most likely be the amount you originally paid for the property. The cost basis is used to determine the capital gains tax which will be bypassed as a result of selling the asset. If the cost basis is not known or cannot be proven, the IRS assumes the cost basis to be $0. If cash funds the gift annuity, enter the same value as "Value of Property."
Monthly Quarterly Semiannual Annual
Select either monthly, quarterly, semiannual, or annual income payments to the beneficiary(ies) of the income. The choice of payment frequency does affect the amount of the charitable deduction as the more frequent the payment (i.e. monthly as opposed to annually), the smaller the donor's tax deduction.
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Gift Options

What to Give
Find out what to give and learn about the best assets to make a planned gift.
How To Give
Giving to our cause can be done either directly or through a gift model that can provide tax benefits and even income.
Planned Gifts Cacluator
These presentations show the income and tax benefits for you.
Donor Stories
Learn how others have made an impact through their acts of giving to our organization and others. Explore the many benefits of charitable gift planning.

Create Your Plan

Learn About Wills and Trusts
Help plan for your family and loved ones with a will or living trust.
Bequest Language
View some helpful language commonly used on bequests.
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For Advisors

We have a complete tax update service for CPAs, attorneys, CLUs, CFPs, ChFCs, trust officers and other professional friends. The GiftLaw services are made available to all advisors as a free service. We are available to assist in helping you provide clients with clear and understandable gift illustrations.