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Give a Deferred Gift to ACA
Charitable Gift Annuity
When you open your heart and transfer a gift of cash or property to the American Camp Association to safeguard the future of the camp experience for thousands of children, the ACA can execute an annuity agreement promising to pay you or your desired designee an annuity for life. The amount of each annuity payment is based on the value of the property transferred and the annuity rate.
- Receive an annual income for life.
- Qualify for gift tax annual exclusion.
- Receive an immediate income tax deduction of the value of your donation minus the present value of the annuity payments.
Deferred Payment Gift Annuity
When you give cash or securities, an annuity can be paid at a later date. This is particularly beneficial if you do not presently need significant income from the gift.
- Deferred payment gift annuities mean a higher payout when the payments start.
- Receive a larger income tax deduction the year the annuity is established.
Charitable Remainder Trust
As an estate owner, you can retain the right to the income but transfer rights in the remainder to a trust. It may be either an annuity trust, paying a fixed amount of the initial fair market value of the assets, or a unitrust, which pays a percentage of the assets valued annually.
- Maintain personal income deferring a gift to another non-charitable beneficiary.
- Create an immediate charitable income tax deduction for the value of the remainder interest passing to the ACA at the end of the trust's term.
- You assume fiduciary responsibilities over the contributed property.
- You can sell highly appreciated securities without incurring capital gains tax, which produces higher immediate income for you.
Naming ACA as the Beneficiary of Life Insurance
You can leave a lasting legacy by naming the ACA as sole or partial beneficiary of your life insurance policies.
- The amount of the death benefit contributed is deductible from estate and inheritance taxes at death.
Transfer on Death Account
This type of account is beneficial when you want to retain your finances during your lifetime but wish to donate a gift upon your passing. Upon your death, remaining funds will pass to the ACA without any probate delays.
- You retain ownership and access to your assets for your entire lifetime.
- Inheritance and estate tax deductions will apply.
Distribution Instructions of Will or "Living" Trust
You can choose to assign a trustee to oversee transfer of property to the ACA upon your death. This ensures transfer is made according to your wishes.
- The trust legally owns the assets so they are not subject to probate.
- Funds donated are deductible for estate tax purposes but not income tax purposes.
Gifting a Life Insurance Policy — Receive an Income Tax Deduction
You may choose to make an irrevocable assignment of your life insurance policy to the ACA, entitling you to an immediate income tax deduction for either the policy's fair market value or the net premiums paid, whichever is less. Contributions to pay subsequent premiums will result in additional income tax deductions.
- Inheritance and estate tax deductions will apply to both the gift and subsequent premiums paid.
You can honor a loved one or a camp special to you through a donation in their name to the ACA. Memorial gifts are dedicated to support the ACA's mission. Memorial gifts of less than $10,000 go to the Kruger Endowment fund.
For more information on how you can help change a child's life, contact contribute@ACAcamps.org or 765-342-8456, ext. 501.