A Legacy that will last a lifetime.

When you include Prevent Child Abuse Arizona in your will or living trust, you create a legacy that will continue on for many years to come. In as little as one sentence, you are able to complete your gift. And, it can be written flexibly to allow for changes should your life circumstance change.

• It is recommended that you talk with your estate attorney and/or tax professional when considering a charitable gift through a living will or trust.

Please feel free to contact Molly Peterson at (928) 445-5038 or molly@pcaaz.org with any questions you may have.

What is the IRA Charitable Rollover?

• If you are age 70 ½ or older, you can make a gift of up to $100,000 from your IRA (traditional or Roth) to support Prevent Child Abuse Arizona.
• This strategy works for whether you itemize on your taxes or not.

Why this may be a good gift option?

• The gift counts against your required minimum distribution for the year.
• The gift is excluded from your taxable income — which is a nice tax benefit.
• It may prevent you from being pushed into a higher tax bracket and help you avoid the limit on charitable deductions.
• It is easy to make — you simply notifies your IRA custodian.
• It minimizes the effect on cash flow because the gift is from your assets, not your checkbook.

The gift will be put to use today, allowing you to see the difference your donation is making. The transfer generates neither taxable income nor a tax deduction, so you benefit even if you do not itemize your deductions.

If you have not yet taken your required minimum distribution for the year, your IRA charitable rollover gift can satisfy all or part of that requirement.

A few questions answered:

Q: I’ve already named Prevent Child Abuse Arizona as the beneficiary of my IRA. What are the benefits if I make a gift now instead of after my lifetime?

A: By making a gift this year of up to $100,000 from your IRA, you can see your philanthropic dollars at work. You are jump-starting the legacy you would like to leave and giving yourself the joy of watching your philanthropy take shape.

Q: I’m turning age 70½ in a few months. Can I make this gift now?

A: No. The legislation requires you to reach age 70½ by the date you make the gift.

Q: I have several retirement accounts—some are pensions and some are IRAs. Does it matter which retirement account I use?

A: Yes. Direct rollovers to a qualified charity can be made only from an IRA. Under certain circumstances, however, you may be able to roll assets from a pension, profit sharing, 401(k) or 403(b) plan into an IRA and then make the transfer from the IRA directly to Prevent Child Abuse Arizona. To determine if a rollover to an IRA is available for your plan, speak with your plan administrator.

Q: Do I need to give my entire IRA to be eligible for the tax benefits?

A: No. You can give any amount under this provision, as long as it is $100,000 or less this year. If your IRA is valued at more than $100,000, you can transfer a portion of it to fund a charitable gift.

Q: I have two charities I want to support. Can I give $100,000 from my IRA to each?

A: No. Under the law, you can give a maximum of $100,000. For example, you can give each organization $50,000 this year or any other combination that totals $100,000 or less. Any amount of more than $100,000 in one year must be reported as taxable income.

Q: My spouse and I would like to give more than $100,000. How can we do that?

A: If you have a spouse (as defined by the IRS) who is 70½ or older and has an IRA, he or she can also give up to $100,000 from his or her IRA.

• It is recommended that you talk with your tax professionals if you are considering a charitable gift under the extended law.

Please feel free to contact Molly Peterson at (928) 445-5038 or molly@pcaaz.org with any questions you may have.

Did you know?

Listing Prevent Child Abuse Arizona as a beneficiary to a life insurance policy, annuity, or a retirement plan is a great way to support children in Arizona and their families for the future.

• It is recommended that you talk with your estate attorney and/or tax professional when considering a charitable gift through a living will or trust.

Please feel free to contact Molly Peterson at (928) 445-5038 or molly@pcaaz.org with any questions you may have.

A charitable remainder trust (CRT) is a giving strategy that can generate income for you and loved ones while also creating a space for you to pursue your philanthropic goals. They offer some flexibility and control over your charitable intent while providing lifetime income.

When you elect this form of giving and make contributions to the trust, you may be eligible for a partial tax deduction based on the assets that will be passed on to Prevent Child Abuse Arizona.

This strategy creates wonderful benefits to you and your designated loved one’s while also producing transformational gifts to Prevent Child Abuse Arizona down the road.

• It is recommended that you talk with your estate attorney and/or tax professional when considering a charitable gift through a charitable remainder trust.

Please feel free to contact Molly Peterson at (928) 445-5038 or molly@pcaaz.org with any questions you may have.

Real Estate

Gifts of Possibility

• Take advantage of tax savings, which may offset capital gains
• Create lifetime income through a charitable remainder trust or a gift annuity
• Leave a legacy in your community

We know that close to 45% of the wealth in America is held in the form of real estate, yet only about 3% of gifts to charity come in the form of real estate gifts. Why? There are many options available, however many charities are not comfortable working with real estate gifts and many individuals simply are not aware of the advantages to giving in this way.

Prevent Child Abuse Arizona has worked to combat these concerns by creating a Real Estate Gifts Advisory Committee. The group is comprised of a group of experts who volunteer their time and knowledge to assist us in evaluating all real estate proposals. The goal is to create options that will benefit the seller, their family, and our charity.

Gifts of Real Estate Can Take Many Forms

An Outright Gift

A Charitable Remainder Trust

A Charitable Gift Annuity

A Charitable Lead Trust

Bargain Sale

Life Estate Contract

If you are considering a charitable gift of real estate or would like more information, please contact Molly Peterson (928) 445-5038 or molly@pcaaz.org

• It is recommended that you talk with your estate attorney and/or tax professionals if you are considering a charitable gift of real estate.

Charitable Lead Trust

PROTECT YOUR ASSETS

You can benefit from the tax savings that result from supporting Prevent Child Abuse Arizona without giving up the assets that you’d like your family to receive someday with a donation in the form of a charitable lead trust.

There are two ways that charitable lead trusts make payments to Prevent Child Abuse Arizona:

A charitable lead annuity trust pays a fixed amount each year to Prevent Child Abuse Arizona and is more attractive when interest rates are low.

A charitable lead unitrust pays a variable amount each year based on the value of the assets in the trust. With a unitrust, if the trust’s assets go up in value, for example, the payments to Prevent Child Abuse Arizona will go up as well.

At the end of the lead annuity or lead unitrust term, the asset will be transfer back to you or your heirs depending on your unique situation.

• It is recommended that you talk with your estate attorney and/or tax professionals if you are considering a charitable gift of real estate.

Please feel free to contact Molly Peterson at (928) 445-5038 or molly@pcaaz.org with any questions you may have.

An endowed gift is a gift of cash or other assets to Prevent Child Abuse Arizona (a nonprofit 501(c)3) who commits to using the gift in the way the you have requested and to invest the funds in a way that will generate growth in the funds in perpetuity.

Prevent Child Abuse Arizona holds an account with the Arizona Community Foundation that allows your endowed gift to keep on giving.

• It is recommended that you talk with your estate attorney and/or tax professional when considering a charitable gift through a charitable remainder trust.

Please feel free to contact Molly Peterson at (928) 445-5038 or molly@pcaaz.org with any questions you may have.