Benefits

The Legacy Income Trusts provide Donors contributing cash and/or acceptable securities with the opportunity to:

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Avoid recognition of capital gains on contributions of appreciated assets

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Receive a federal income tax deduction based on the charitable remainder portion of the contribution value

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Provide monthly distributions of tax-advantaged income for life to up to ten individual income beneficiaries designated by the Donor

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Make grants to qualified charitable organizations selected by the Donor or his or her designee following the death of the last-surviving of the Donor's individual income beneficiaries

Education

Understanding Legacy Income Trusts

Tools and resources

Tool: Charitable Income Tax Deduction Calculator

Calculate the deduction for your U.S. Legacy Income Trust contribution and compare to other charitable planned-giving options.

Additional resources

QUESTIONS AND ANSWERS

Commonly asked questions

LITERATURE AND FORMS

Downloads for donors

Have concentrated stock, mature capital gains, or appreciated assets?

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