Typical deferred gifts are those made through charitable gift annuities, various kinds of charitable trusts or life insurance policies. Deferred gifts enable you to provide future support to the REF and often provide substantial tax and income benefits.

• Life Insurance – This is a relatively inexpensive tool to leverage much larger gifts to the REF. You may donate an existing or new policy, or designate all or part of a policy.
• Qualified Retirement Plans – The REF can be named the beneficiary of a qualified retirement plan.  If a qualified retirement plan is donated to the REF on death, there is both an immediate income tax deduction and also estate tax deduction. Download  the question and answer sheet for more information.
• Deferred Gift Annuity – Similar to a charitable gift annuity, except that the payments are deferred to a future date.
• Living Trust - A trust established to take effect during one’s lifetime. The terms of the trust can be changed at any time and there are possible estate tax savings if the REF is named as the beneficiary of the trust remainder.
• Charitable Remainder Trust - The assets in a Charitable Remainder Trust are managed by a trustee designated by you. Two types of Charitable Remainder Trusts exist: a Unitrust and an Annuity Trust.
• Charitable Lead Trust - A Charitable Lead Trust can be established with income producing assets. This trust pays the REF an income for a period of years before you or your heirs receive the trust remainder.