1. Rotary District 7910 How to Donate to The Rotary Foundation? Without taking it out of your pocket. Even let the IRS help pay for it !

2. Would You ? Donate $ to a charity you support if … Donate $ to a charity you support if … –It did not come out of your pocket? –Did not effect your life style ? –Was not a significant effect on your family ? –Knew its effect would last forever ? or –Came from new cash flow savings ? ( tax or expense) –Even process of considering donating resulted in… » Re-enforced your on the right track » Point to significant wealth improvements < NEW $ » Correct "unintended consequences“ –Improved control, protection and value to your family?

3. Overview  Rotary Foundation –Why donate? –What does it mean to your club?  How to donate –Out of pocket –Not out of pocket  How to get started  Why act now?

4. You see it in the faces of those you help from Rotary grants.

5. Rotary’s Impact TRF Permanent Fund uses only its yearly earnings to support Rotary Foundation programs that advance our mission. To secure tomorrow

6. Polio Rotary’s Impact PolioPlus PolioPlus PolioPlus Partners PolioPlus Partners “Eradication is attainable.”

7. Educational Programs Group Study Exchange Group Study Exchange Ambassadorial Scholarship Ambassadorial Scholarship Rotary Centers for Rotary Centers for International Studies International Studies Rotary’s Impact

8. Humanitarian (3-H) Grants (3-H) Grants Health, Hunger and Humanity Volunteer Service Grants Volunteer Service Grants Amplify YOUR club projects... Matching Grants Matching Grants District Simplified Grants District Simplified Grants

9. Programs you may know.. $1,000 cash donation and you become a Paul Harris member. $1,000 cash donation and you become a Paul Harris member. $100 per year via Every Rotarian Every Year (EREY) Program you become a Rotary Foundation Sustaining Member $100 per year via Every Rotarian Every Year (EREY) Program you become a Rotary Foundation Sustaining Member How to donate Out of pocket! For support today

10. “Planned Giving” Working with Rotary and your trusted advisors to donate now and in the future. “Planned Giving” Working with Rotary and your trusted advisors to donate now and in the future. Without effect on your cash flow or life style. Without effect on your cash flow or life style. Increase benefits to your heirs. Increase benefits to your heirs. How to donate Not out of pocket! To secure tomorrow

11. How to donate Not out of pocket !  Testamentary Gifts.. least effort and cost.  Living Gifts.. more effort, greater donation and family benefits.

12. Benefactor - Bequest You Choose: Benefactor ($1,000 or more) Rotary Form (1-page) Insurance RI as Co-Beneficiary + (or) Will Codicil = Bequest Society ($10,000 or more) Testamentary

13. Benefactor - Bequest Form Benefactor  You Direct Funds  Trustees’ discretion (World Fund)  To SHARE (District Designated Fund and World Fund) Bequest Society  You Direct Funds  Trustees’ discretion (World Fund)  To SHARE (District Designated Fund and World Fund)  Children’s Fund (World Fund)  RI Centers International Studies

14. Testamentary Gift Rotarians IMPACT: Rotary International as of Feb’09 IMPACT: Rotary International as of Feb’09  79,000 Benefactors at $1k min. $79 million  6,000 Bequest Society at $10k min. $60 million 85,000 7% of All Rotarians Actual Impact = $478 million 85,000 7% of All Rotarians Actual Impact = $478 million Just think what we could do if 100% of Rotarians did this simple step! Just think what we could do if 100% of Rotarians did this simple step! Bequest Society Level 1 $ 10,000 > 1- Diamond Level 2 $ 25,000 > 2- Diamond Level 3 $ 50,000 > 3- Diamond Level 4 $ 100,000 > 4- Diamond Level 5 $ 500,000 > 5- Diamond Level 6 $1,000,000+ 6- Diamond The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow min. $139 million

15. Testamentary Gift Rotarians IMPACT: District 7910 potential PDG Carl: “we lost 30 Rotarians in our district last year” PDG Carl: “we lost 30 Rotarians in our district last year” If they had been Benefactor or Bequest members that would have been … If they had been Benefactor or Bequest members that would have been … $30k to $300k to Rotary Foundation from our District in ONE YEAR! Equates to $180 for each of our 1666 District Rotarians. Equates to $180 for each of our 1666 District Rotarians. The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow

16. IMPACT: at a Club RC Westboroughis also a 501(c)3 RC Westborough is also a 501(c)3 A member doing family wealth planning A member doing family wealth planning used a CRT (Charitable Remainder Trust) used a CRT (Charitable Remainder Trust) actually left $165,000 to his club! actually left $165,000 to his club! Testamentary Gift Rotarians

17. Benefactor-Bequest Discussion "if so simple why only 7% of Rotarians?" Is it…. "if so simple why only 7% of Rotarians?" Is it…. ► Did not know about it? ► Rotarian commitment? ► Looks to complicated? ► Family impact? ► No Insurance, No Will? ► Other? Your suggestions? ► DFRT Club coordinator One on One? ► Email more information? ► Meetings or Webinars? ► Club Bulletin (Foundation Recognition) ► Other?

18. Other way to donate Living Gifts $355 million 2008-2009 “Family Wealth Planning” tools can create to make charitable donations during your lifetime. If you save $100 would you donate $10 to Rotary?  New cash flow expense savings  New tax savings (Income & Estate)

19. Living Gift – Club Example RC Westborough Member redirects: $ Money from IRS to Rotary One member doing family wealth planning* contributed enough to make it possible for all remaining club members to be “Paul Harris” This made RC Westborough the 2 nd club in the District to become 100% Paul Harris ! * 70.5 the IRS requires that you draw money out a minimum amount each year (aka: Required Minimum Distribution/RMD) that normally becomes ordinary taxable income. He took advantage of the tax law and donated a significant portion of the RMD to charity, including Rotary Foundation. These donations counted toward the IRS RMD but it was...TAX FREE!

20. Four “Win” Test Did you know that with one gift you can … 1.Make a major gift to support Rotary Foundation. 2.Receive immediate tax benefits. 3.Reduce capital gains tax on gifts of appreciated assets and investments. 4.Receive lifetime income for you or others. Living Gift Examples …want to know how? Just ask us.

21. Wealth Tools… Provide Charitable $ New Family Wealth Plan Strategies can: Reduce Income, Gift & Estate Taxes Reduce Income, Gift & Estate Taxes Increase $ to Heirs Increase $ to Heirs Create $ Funding for Charitable gifts Create $ Funding for Charitable gifts How? How? Work with your Work with your Trusted Advisor Trusted Advisor Team & Rotary Team & Rotary

22. Problem: »Transparency »Trust Solution: (common sense) »Use an Advisor team that works together. »Consider augmenting the skill sets of your team with a fellow Rotarian Financial Industry Problem / Solved

23. Your Trusted Advisor Team & Rotary Like your business  Set your family goals  Select a skilled team  Develop your plan Teamwork is the key Financial “trusted advisors” need coordinated interactions and transparency to succeed.  Accountant  Attorney Tax/Estate  P&C Insurance Agent  Life Insurance Agent  Financial Planner  Banker  Benefits Advisor  Investment Advisor  Realtor & Mtg Advisor  Exit Plan Specialist  Estate Strategist Your Trusted Advisor Team Protection Savings Growth ImprovedPlan

24. District Financial Resource Team Growing everyday...

25. District Financial Resource Team Unique Opportunity ! 2010 is the best time to update a family wealth 2010 is the best time to update a family wealth plan, while assets values & taxes are still low! plan, while assets values & taxes are still low! Independent Plan review can: Independent Plan review can: Re-enforce being on the right track Re-enforce being on the right track Point to significant value improvements Point to significant value improvements Correct "unintended consequences“ Correct "unintended consequences“ Updated plan can provide:Updated plan can provide: Right Tools selected to better achieve your goals. Right Tools selected to better achieve your goals. Right Sequence to be more efficient. Right Sequence to be more efficient. Right Implementation timing for optimal effect. Right Implementation timing for optimal effect. Financial modeling to see impact before decisions. Financial modeling to see impact before decisions.

26. How to get started… Talk to your family first! Strategic plan with your advisors Donating to RI can be a reason to start the discussion. Contact Rotary District 7910 Financial Resource Team to help augment your current advisors. 2010 Economy is a unique opportunity Setup or Update your Plan!

27. You are a part of the Rotary Family. Plan now to be a part of it forever. Thank you for your support