North Indiana United Methodist Foundation
Gift Planning

Gifts of Securities

Many persons own stock that has grown substantially in value.  Many of those investors are hesitant to sell their stock because of the large capital gain that would need to be reported.  However, if they gave this stock to the church they could avoid the taxable gain and still claim the full market value as a charitable deduction.  Avoiding the capital gain and claiming the market value as a deduction results in a double benefit to the donor.
Click here to learn more about the Benefits of Giving.
 
Churches that only occasionally receive a gift of stock may find that it is not practical to establish an ongoing broker relationship.  Each year, we offer our services to help churches convert stock into cash or to deposit it into one of our investment accounts.  We also work with individual donors who desire to make a stock gift to their church or to make a stock gift for the benefit of their church and other charities.  Click here to learn more about the Timing of Gifts.
 
Because of the large volume of transactions with our broker, we can help you sell stock at very low commission rates, sometimes at no cost.  Our Foundation provides this facilitation service without a fee to any of our conference churches, agencies, or donors. Click here to contact us.
Gift Planning
The Foundation counsels with individual church members on questions relating to their personal estate or financial planning, particularly as it relates to their desires to benefit the Church. Click here to contact us
 
An Act of Faith
As Christians we share in the affirmation that all we have comes from God.  When we recognize God in all we have, all we are, and all we do, giving becomes an act of faith.  One option we have in acting on that faith is to include our church or other United Methodist charities in our plans, either now or in the future.  Click here to contact us.
 
Benefits of Giving
There are many benefits of giving, including intangible religious benefits.  There is the benefit of knowing that your planned gift will further Christ’s Kingdom long after your death.  Almost everyone has the ability to make a gift of significance.  However, you must take steps to make it happen. 

Remember, there are significant tax benefits to gifting stock or real estate that has appreciated in value above its cost basis.  Special rules apply to valuing stock, real estate, and other non-cash gifts. Click here to contact us.

Timing of Gifts
There are three basic methods: 

  • Retain the full use of your assets throughout life and leave a gift to the church at your death.

  • Enter into an arrangement whereby you agree to transfer assets to the church at your death, but retain the right to use (and receive income from) the property during your lifetime. 

  • Transfer property to the church during your lifetime.

 Gifts at Your Death     
In order to accomplish a gift at your death, you need to take steps now to be sure that your desires are carried out.  Gifts at death can be accomplished in several ways.  For example, a gift through your will or trust could be for a specific dollar amount, specific property, a percentage of your estate, the residue after having completed other gifts, or a contingent bequest (if the heir is not living).  Other alternatives include gifts of proceeds from life insurance, annuities or retirement plans. Click here to contact us.
 
Gifts with Retained Income, or Use of Property
There are several very popular planning techniques, which provide the donor with income for life and the property going to the church upon the donor’s death.  Most of these gifting techniques provide very advantageous tax incentives.  It is usually possible to transfer property in a way that avoids capital gain income, creates a current income tax deduction, and avoid estate tax on the property.  Some common tools used to achieve these goals include Life Estates, Gift Annuities, and Charitable Remainder Trusts.  Click here to contact us.
 
Lifetime Gifts
Almost any type of property can be gifted to the church during your lifetime.  Examples include cash, securities, real estate, life insurance policies and personal property.  The tax incentives are much greater for some types of property than for others.  Gifts of property during your lifetime will usually result in an income tax deduction and a reduction of estate taxes.  For some types of property, such as securities and real estate, you can also avoid the capital gain income tax on the appreciation.  For gifts of securities and real estate, you get three tax benefits:
1.    Avoid the capital gain tax
2.    Get an income tax deduction
3.    Reduce your estate tax liability
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