• Outright Gifts of Cash
  
  

Most people make charitable gifts by either cash or check. If you itemize your tax return, your gift may be fully deductible up to 50% of your adjusted gross income, less any value of goods or services you may receive as a direct return for your gift. Consult with your tax advisor as to the full and allowable tax deduction you may be entitled to.

Gifts of cash have the most immediate impact because the funds are readily available to assist NSSARreach its campaign goals.



• Multi-Year Pledges
  
  

Many donors choose the option of making a pledge that will be paid in installments over a period of time. This option enables donors to increase the amount of their gift commitment. You may claim the charitable deduction in the year that the installment is contributed.



• Gifts of Stock
  
  

If you have marketable securities that have appreciated in value, a gift of those securities to the NSSAR Foundation may not subject those securities to capital gains tax. You may receive a tax deduction up to the full fair market value. Consult with your tax advisor as to the extent of tax benefits of contributing appreciated property.



• Gifts of Life Insurance
  
  

There are several ways to gift life insurance. If you have an existing permanent cash value policy, you may transfer ownership and beneficiary designation to the NSSAR Foundation. You will receive an income tax deduction equal to the lesser of (a) the tax basis in the policy or (b) the cash value. The NSSAR Foundation will receive the death benefits. You may also pay premiums on a new or existing policy that the NSSAR Foundation owns on your life and you may deduct the premiums paid.



• Gifts of Real Estate
  
  

The benefit of gifts of appreciated real property is that the property may not be subject to capital gains tax. You may receive a tax deduction up to the full fair market value.



• Charitable Bequests
  
  

Remember the NSSAR Foundation in your will or trust. Your estate will receive an estate tax deduction and you can direct your assets to any number of programs or projects.



The National Society of the Sons of the American Revolution appreciates the generosity of members and friends in gifts through bequests. Such gifts can serve as memorials and also enable the National Society to perpetuate and expand its historical, educational and patriotic programs.

NSSAR is a non-partisan, non-sectarian, 501©3, non-profit corporation. A bequest in your will allows you to pass any amount you wish to the NSSAR free of estate tax.

The wording that can be used in making a bequest can be as follows:

"I give and bequeath to the National Society of the Sons of the American Revolution, 1000 South Fourth Street, Louisville, KY 40203, the sum of ___________dollars or a ___________% of my estate, to be used at the discretion of the NSSAR (or for a specific program or project.)"



• Charitable Remainder Trusts
  
  

Contribute highly appreciated assets such as securities or real estate and the property will not be subject to capital gains tax. The trust pays you or your designated beneficiary an income for a term of years or life(s). Income may be fixed or flexible. Remainder at the end of the term transfers to the charity or multiple charities of your choice. The donor receives a current income tax deduction based on the future remainder interest transferred to charity.



• Charitable Lead Trusts
  
  

The Charitable Lead Trust works opposite the Charitable Remainder Trust. When you gift appreciated assets, the NSSAR receives the income for a term of years or life. The remainder interest is transferred directly to your beneficiaries or a trust, which you may establish for the benefit of your family. The trust may provide income for your spouse or children or any other individuals/beneficiaries. The asset is removed from your estate and will not be subject to estate tax. You will receive a estate/gift tax deduction and may not be subject to capital gains on the sale of the asset.

Regardless of the method or size, all gifts to the NSSAR Foundation are important and will be greatly appreciated. If you have any questions or should require any assistance, please contact:

The NSSAR Foundation is recognized by the IRS as a qualified 501(c)(3) organization. The Foundation holds and administers funds to support the educational, historical and patriotic mission of the National Society of the Sons of the American Revolution. Tax deductibility may vary by type of contribution. Please consult with your tax advisor.

For purposes of beneficiary designations or for more information, please contact:

Morgan McLaughlin
The SAR Foundation, Inc. 1000 South Fourth Street
Louisville, Kentucky 40203
(502) 589-1776 ext. 31
mmclaughlin@sar.org
www.sar.org

The information contained herein is deemed reliable, but is not guaranteed. This publication is for illustrative purposes only. The SAR Foundation, Inc. its Officers, Trustees, employees, and contractors do not provide legal, tax, financial or investment advice. Income and estate tax laws and regulations are subject to change. We recommend that you consult with your tax, legal or financial advisor before implementing any strategies.