Donor Services

The Foundation is committed to providing professional services to our partners in ministry. You, too, can participate in the Foundation’s vision to help fund ministries that are important to you. There are numerous opportunities for you to touch lives through “planned giving”. The Foundation can assist you with the following types of gifts to the ministries you wish to support.

• Cash - A gift of cash is very simple to make and to document for tax purposes.
• Securities - With a gift of appreciated securities, the advantage is that the tax deduction for the charitable gift is based on the market value of the securities on the date they are delivered. In addition, there may be no capital gains tax to the donor or the church. For the church, there is the advantage that the tax savings may allow a larger gift to be made.
• Real Estate - By transferring property to the church there may be no capital gains tax to the donor and the tax deduction is based on the fair market value of the property at the time of the transfer to the church. The donor may need to secure an appraisal of the gift by a qualified appraiser.
• Life Insurance - Gifts of an existing life insurance policy that is no longer needed, can be a good source of giving to the church. The donor is entitled to a tax deduction for the replacement cost of the policy or the amount of the premiums, if due.
• Gifts by Will (Bequests) - Gifts that are given to the Church in the form of bequests can be for a specific dollar amount or for a percentage of the estate. A gift to the church from one’s estate is a wonderful expression of faith and an opportunity to perpetuate one’s lifelong Christian influence.
• Charitable Trusts - The Foundation can act as Trustee of a trust you establish with payments to the designated church or organization. This arrangement provides professional investment management and administration of the trust assets by a non-profit entity.
• Unitrusts & Annuity Trusts - Life income gifts offer tax advantages as well as income to the individual over their lifetime. The unitrust offers the added advantage of potential growth in the value of the assets in the trust thus providing potentially more income over time. The annuity trust differs in that the income payment will remain constant over the life of the income beneficiaries.

For a Preliminary Form to establish a gift fund, see Publications/ Preliminary Form.