Planned Giving Basics
The three Pillars of Planned Giving
What are Financial, Estate and Philanthropic Priorities
The primary benefit of a Gift Annuity is
Fixed income
If you have an IRA and you are 73 or older, you must take a RMD each year – RMD stands for what?
What is Required Minimum Distribution?
What does MOU stand for?
Memorandum of Understanding
True or False: UNT can be beneficiary or owner of my life policy
True!
The three categories of Planned Gifts (buckets)
The organization who sets CGA rates
American Council on Gift Annuities
Is an RMD a Taxable Event?
Yes
The number one reason someone uses a Trust
To protect appreciated assets (2% wealth held in cash)
at least one year
% of all of us that takes a standard deduction
90%
True or false: I can fund an Annuity from my IRA
True
Dollar limit for QCD (70.5)
$111,000
An attractive tool for making a planned gift while earning income today
What is Charitable Remainder Trust
Who redeems the gift of stock?
UNT! Not you, so that you can avoid the capital gains
The % of Wills made in last year of life
25%
Donors wishing to itemize should consider which type of Gift Annuity?
Traditional CGA
False
Top reason someone benefits from a Remainder Trust
Maintaining control over the asset and control over inflation
What bill recently passed that could impact giving of assets?
One Big Beautiful Bill Act
Name of the society at UNT that includes members who have made a planned gift
1890 society
The average age of annuitant and length of contract term
71 - 84 (length 15 years)
What are the requirements to make a charitable donation using your IRA?
What is: 70-1/2, transferred directly from the IRA to the Charity, and completed prior to 12/31.
Who sets the rules in a Charitable Remainder Trust
You do!
What Income Gifts can I fund with Appreciated Stock?
CGA and CRT