Current Use

		
				How to make the gift
				Benefits to donor
				
					OUTRIGHT GIFTS
MAKE A QUICK + SIMPLE GIFT
					Donate cash or assets such as personal property or securities
					Income tax deduction; avoidance of any capital gains tax
				
                  CHARITABLE LEADS TRUST
 REDUCE GIFT + ESTATE TAXES ON ASSETS PASSING TO HEIRS
					Create a trust that pays a fixed or variable income to BRCF for a set term, and ten passes to heirs
					Reduce size of taxable estate; keeps property in family often with reduced gift taxes
				
					REAL ESTATE GIFT
 AVOID CAPITAL GAINS TAX ON THE SALE OF A HOME OR OTHER REAL ESTATE
					Donate the property to BRCF, or sell it to the Foundation at a reduced price
					Immediate income tax deduction; avoidance of capital gains tax

Gifts that Help Later

Deferred Gifts

		
				How to make the gift
				Benefits to donor
				
					LIVING TRUST 
MAKE A REVOCABLE GIFT IN YOUR LIFETIME
					Name BRCF the beneficiary of assets in a living will
					Control of trust for lifetime; possible estate tax savings
				
					BEQUEST IN WILL
 DEFER A GIFT UNTIL AFTER YOUR LIFETIME
					Name BRCF in your will
					A donation exempt from federal estate taxes
				
					LIFE INSURANCE GIFT 
MAKE A LARGE GIFT WITH LITTLE COST TO YOURSELF 
					Gift an old or new policy to BRCF as owner and/or beneficiary
					Current income tax deduction; possible future deductions
                  
					RETIREMENT GIFT PLAN 
AVOID THE TWOFOLD TAXATION ON RETIREMENT PLAN ASSETS
					Name BRCF as beneficiary of the remainder of the assets after your lifetime
					Avoidance of heavily-taxed gift to heirs, allowing less-costly gifts
                  
					RETAINED LIFE ESTATE
 GIVE YOUR PERSONAL RESIDENCE OR FARM, BUT CONTINUE TO LIVE THERE
					Designate the ownership of your home to BRCF, but retain occupancy
					Charitable income tax deduction; lifetime use of home

Gifts that Give Back

Life Income

		
				How to make the gift
				Benefits to donor
				
					CHARITABLE GIFT ANNUITY
 SUPPLEMENT INCOME WITH FIXED ANNUAL PAYMENTS
					Enter into a contract with BRCF in which the donor is paid a fixed amount annually
					Current and future savings on income taxes; fixed payments for life
				
					CHARITABLE REMAINDER ANNUITY TRUST
 SECURE A FIXED + OFTEN INCREASING INCOME
					Create a charitable trust that pays an annual set income
					Immediate income tax deduction; fixed income for life
				
					CHARITABLE REMAINDER UNITRUST
 CREATE A HEDGE AGAINST INFLATION OVER THE LONG TERM
					Set up a trust that pays a percentage of the trust's assets, valued annually
					Immediate income tax deduction; annual income for life that has growth potential