While charitable gifts can be made outright through a cash donation, there are a range of planned giving methods, such as charitable trusts, which may provide you with additional benefits. Planned giving encompasses a variety of tax-advantaged techniques that are designed to enhance the value of your contribution to Brave Kids by providing you with maximum tax benefits and, in some cases, with enhanced lifetime income. We encourage you to consult your legal, tax, or financial advisors to determine whether a planned giving arrangement is right for you.

Described below are several giving methods and associated benefits for your consideration. We would like to assist you and your advisors to structure the optimal gift for you to make based upon your financial and tax situation. Please contact us if have any questions about planned giving or would like to get started making a charitable gift to Brave Kids.

• Outright Gift of Cash & Securities
• Charitable Remainder Trust (CRT)
• Charitable Lead Trust (CLT)
• Charitable Gift Annuity
• Life Insurance
• Retirement Plans
• Charitable Bequest

The easiest way to give is by making a simple cash donation. You may claim a current income tax deduction for the full amount of the cash gift (subject to adjusted gross income limitations). You can donate online by using eGrants or by mailing your donations to Brave Kids (contact information).

Another outright method of giving is by donating stock, a mutual fund, or other securities. With these types of gifts, you are entitled to an income tax deduction equal to the full market value of the appreciated security and you avoid any associated capital gains tax (subject to AGI limitations). Based upon your situation and the advice of your tax and financial advisor, you may receive additional benefits by donating an appreciated security through a planned gift arrangement (see options below).

A CRT is designed to convert assets into a lifetime income stream to be paid back to you. At the end of the trust term, the remainder of this trust passes to Brave Kids. CRTs allow you to defer or avoid capital gains tax, reduce income and estate tax liability, and provide you with a potentially higher lifetime income stream then if you had simply sold the assets and kept the after-tax proceeds. CRTs have become popular because they not only represent a valuable tax-advantaged investment, but also enable you to provide a gift to one or more charities.

A CLT is the opposite arrangement to a charitable remainder trust in that it provides a specified income stream to be paid to Brave Kids. At the end of the trust term, the remaining trust principal is either returned to you or your designated beneficiaries. The unique benefit of a CRT is that it allows you to make a multiyear gift to Brave Kids and then have the trust assets eventually passed on your family at a discounted gift tax cost. A CRT offers a current income tax deduction, reduces your estate tax liability, and avoids capital gains tax for gifts of appreciated assets.

A charitable gift annuity is a simple contract between you and Brave Kids. In exchange for cash or securities, Brave Kids will pay a fixed lifetime income to you or a designated beneficiary. This arrangement provides you with a current income tax deduction for the original gift and makes tax-free a portion of every annuity payment to you. A gift annuity also reduces capital gains tax for gifts of appreciated assets and reduces your estate tax liability since the gifted asset is no longer part of your estate.

Obsolete insurance policies can be turned into an important charitable gift. If you have an old life insurance policy that was originally purchased for a purpose that is no longer applicable, such as paying for a child's college tuition, you might consider transferring ownership of the policy to Brave Kids. By doing so, you have a wonderful opportunity to make a valuable gift of an insurance asset while realizing current income and estate tax benefits. Alternatively you might consider naming Brave Kids as a beneficiary if you prefer retaining ownership of the policy.

Since large qualified retirement plans are subject to both high income and estate tax liability, a charitable gift from your retirement plan provides substantial savings by reducing this double tax burden. Or you might consider naming Brave Kids as a beneficiary of your IRA. You may also transfer the gift through a charitable remainder trust to benefit your spouse or other beneficiaries before coming to Brave Kids.

Another giving method is to name Brave Kids as a beneficiary in your will. This option may be suitable if you'd like to make a significant gift but are unable to do so during your lifetime for financial reasons or you'd prefer not establishing a charitable trust. By bequeathing a gift to Brave Kids, you retain full use of your assets to provide for all your lifetime needs while supporting Brave Kids in the future