Planned giving is an increasingly popular way to give the gift of education. When you include Sacramento State in your estate plan, you are enabling future generations of students to expand their knowledge and prepare for meaningful lives, careers and service to their community.
I want to plan a gift based on my...
The information on this website is not intended as legal or tax advice. For such advice, please consult an attorney or tax advisor. Figures cited in examples are for hypothetical purposes only and are subject to change. References to estate and income taxes include federal taxes only. State income/estate taxes or state law may impact your results.
You may always use cash to fund a lead trust. Oftentimes, lead trusts are funded with cash in addition to stock or real estate.More about Cash Appreciated Securities
A charitable lead trust may be funded using a single appreciated security or a diversified stock and bond portfolio with high potential for growth over time.More about Appreciated Securities Real Estate
Income-producing real estate is a perfect asset to fund a lead trust.More about Real Estate Cash
A gift of cash in the form of a check is the easiest way to memorialize your loved one and support our work.More about Cash Appreciated Securities
The most tax-efficient way to fund a memorial is with appreciated assets you have held for more than a year.More about Appreciated Securities Cash
A gift of cash in the form of a check is the easiest way to create a lasting legacy through our endowment.More about Cash Appreciated Securities
The most tax-efficient way to fund an endowed gift is with appreciated assets you have held for more than a year.More about Appreciated Securities Tangible Personal Property
You may be able to use non-income-producing property such as stamp and coin collections or works of art in exchange for a federal income tax charitable deduction.More about Tangible Personal Property Real Estate
Your gift of appreciated real estate will qualify for a federal income tax charitable deduction for the fair market value of the property and eliminate long-term capital gains tax.More about Real Estate Real Estate
Your gift of appreciated real estate will qualify for a federal income tax charitable deduction for the fair market value of the property and eliminate long-term capital gains tax.More about Real Estate Appreciated Securities
Eliminate capital gains tax by donating appreciated assets you have held for more than a year on the transfer.More about Appreciated Securities Tangible Personal Property
You may be able to use non-income-producing property such as stamp and coin collections or works of art in exchange for a federal income tax charitable deduction.More about Tangible Personal Property Cash
When you establish a donor advised fund with cash, you will receive an immediate federal income tax charitable deduction for the year the gift was created.More about Cash Cash
Cash—usually in the form of a check—is one of the most common ways to fund a charitable gift annuity.More about Cash Appreciated Securities
By funding a charitable gift annuity with appreciated securities you've owned more than a year, you receive the additional benefit of eliminating part of the capital gains tax on the transfer.More about Appreciated Securities Closely Held Stock
Use this asset, which is not easily converted to cash, to create a charitable gift annuity and receive tax benefits.More about Closely Held Stock Real Estate
Unencumbered real estate such as a personal residence, vacation home, farm or commercial property works best to fund a deferred charitable gift annuity.More about Real Estate Tangible Personal Property
Use non-income producing assets such as stamp and coin collections or works of art in exchange for fixed payments for life.More about Tangible Personal Property
A charitable bequest is one or two sentences in your will or living trust that leave to Sacramento State a specific item, an amount of money, a gift contingent upon certain events or a percentage of your estate.
an individual or organization designated to receive benefits or funds under a will or other contract, such as an insurance policy, trust or retirement plan
“I, [name], of [city, state ZIP], give, devise and bequeath to Sacramento State [written amount or percentage of the estate or description of property] for its unrestricted use and purpose.”
able to be changed or cancelled
A revocable living trust is set up during your lifetime and can be revoked at any time before death. They allow assets held in the trust to pass directly to beneficiaries without probate court proceedings and can also reduce federal estate taxes.
cannot be changed or cancelled
tax on gifts generally paid by the person making the gift rather than the recipient
the original value of an asset, such as stock, before its appreciation or depreciation
the growth in value of an asset like stock or real estate since the original purchase
the price a willing buyer and willing seller can agree on
The person receiving the gift annuity payments.
the part of an estate left after debts, taxes and specific bequests have been paid
a written and properly witnessed legal change to a will
the person named in a will to manage the estate, collect the property, pay any debt, and distribute property according to the will
A donor-advised fund is an account that you set up but which is managed by a nonprofit organization. You contribute to the account, which grows tax-free. You can recommend how much money (and how often) you want to distribute money from that fund to the University Foundation or other charities. You cannot direct the gifts.
An endowed gift can create a new endowment or add to an existing endowment. The principal of the endowment is invested and a portion of the principal’s earnings are used each year to support our mission.
Tax on the growth in value of an asset—such as real estate or stock—since its original purchase.
Securities, real estate, or any other property having a fair market value greater than its original purchase price.
Real estate can be a personal residence, vacation home, timeshare property, farm, commercial property or undeveloped land.
You give assets to a trust that pays our organization set payments for a number of years, which you choose. The longer the length of time, the better the gift tax savings to you. When the term is up, the remaining trust assets go to you, your family or other beneficiaries you select. This is an excellent way to transfer property to family members at a minimal cost.
You fund this type of trust with cash or appreciated assets—and receive an immediate federal income tax charitable deduction. You can also make additional gifts; each one also qualifies for a tax deduction. The trust pays you, each year, a variable amount based on a fixed percentage of the fair market value of the trust assets. When the trust terminates, the remaining principal goes to the University Foundation as a lump sum.
You fund this trust with cash or appreciated assets—and receive an immediate federal income tax charitable deduction. Each year the trust pays you or another named individual the same dollar amount you choose at the start. When the trust terminates, the remaining principal goes to the University Foundation as a lump sum.
A beneficiary designation clearly identifies how specific assets will be distributed after your death.
A charitable gift annuity involves a simple contract between you and the University Foundation where you agree to make a gift to the University Foundation and we, in return, agree to pay you (and someone else, if you choose) a fixed amount each year for the rest of your life.Real Estate
To avoid the administrative hassles of selling real estate during your lifetime, give it to us through a bequest.More about Real Estate Cash
A gift of cash is one of the most popular ways to support us after your lifetime. You may gift a specified sum of money or a percentage of your estate.More about Cash Appreciated Securities
A gift in your will or trust of securities often allows you to make larger gifts than you could during your lifetime.More about Appreciated Securities Tangible Personal Property
Leave your legacy with a gift of antiques, stamp/coin collections or works of art.More about Tangible Personal Property Bank Accounts, Certificates of Deposit or Brokerage Accounts
You can name Sacramento State as beneficiary of your bank accounts, CDs and brokerage accounts by designating your account as Payable on Death (POD) or Transfer on Death (TOD) to us.More about Bank Accounts, Certificates of Deposit or Brokerage Accounts Commercial Annuities
A portion of the distributions from commercial annuities is subject to income tax for non-charitable beneficiaries. Naming the University Foundation as a beneficiary of all or a portion of your commercial annuity will allow us to receive the assets you designate to us completely tax-free.More about Commercial Annuities Retirement Plan Assets
The full value of your IRA, 401(k), 403(b) or other qualified plans is subject to federal and state estate taxes at your death and the distributions from these accounts are subject to federal and applicable state income taxes. Instead, consider naming the University Foundation as a beneficiary of all or a portion of your plan.More about Retirement Plan Assets Life Insurance
By naming the University Foundation as a beneficiary of all or a portion of your life insurance policy, you support our work while retaining the ability to change your gift if your plans change.More about Life Insurance