Go forth and be a blessing. -Exodus

Brit Kodesh And now come, let us make a covenant together; and let it be for a witness between us. Treat each other and donors with the utmost respect Treat each other and donors with the utmost respect Consider the well-being and interests of the donors first Consider the well-being and interests of the donors first Be confidential and not participate in Lashon Hara (the tongue of evil) Be confidential and not participate in Lashon Hara (the tongue of evil) Be good listeners, responsive and inclusive Be good listeners, responsive and inclusive Recognize the importance of Ahavat Israel (the love of the Jewish community) and strive for the betterment of the entire community Recognize the importance of Ahavat Israel (the love of the Jewish community) and strive for the betterment of the entire community

Legacy Stories Bequest Bequest Charitable Gift Annuity Charitable Gift Annuity Charitable Lead Trust Charitable Lead Trust Charitable Remainder Trust Charitable Remainder Trust Current Endowment/Appreciated Stock and Real Estate Current Endowment/Appreciated Stock and Real Estate Life Insurance Life Insurance Retirement Plans Retirement Plans

Seth’s Story Seth–created bequests in his will Bequest A bequest is the simplest form of legacy gift. It is a gift of personal property by will or trust. A bequest can be for a specific amount or a percentage of an estate. Sample Bequest Language I give (cash of $_____ or (specified property) or (___% of estate) to (legal name of organization). Such funds should be designated for the following charitable purposes ___________________________________________.

Sydney & Cynthia’s Story Sydney & Cynthia-set up a charitable gift annuity to provide income now and legacy in the future Charitable Gift Annuity A charitable gift annuity is an agreement between you and the Jewish Community Foundation. In exchange for assets irrevocably transferred to the Foundation and designated to the charities of your choice, you receive regular fixed payments for life backed by the resources of the Foundation.

Bill & Bernice’s Story Bill and Bernice-income for charity now and college tuition for grandson later through charitable lead trust Charitable Lead Trust A charitable lead trust is the inverse of a life income gift. The trust provides income to the charity of your choice immediately and for a period of years, after which the property either reverts to you or passes to a child or grandchild.

Sam’s Story Sam-transferred stock to Charitable remainder trust providing income and a significant legacy Charitable Remainder Trust Under a charitable remainder trust agreement, assets irrevocably transferred to a trustee are managed as an individual fund. Income is paid to you and/or someone you designate. At the end of the trust term, the remaining assets pass to the Jewish community organization(s) of your choice.

Elsa’s Story Elsa-transferred appreciated stock to avoid capital gains tax and create endowment fund Current Endowment/Appreciated Stock and Real Estate Appreciated stock and real estate are excellent vehicles for current giving. Depending on your personal financial situation, you may be able to deduct the full fair market value of the property and avoid capital gains taxes.

Harry & Betty’s Story Harry and Betty-transferred real estate to avoid capital gains tax and create endowment fund Current Endowment/Appreciated Stock and Real Estate Appreciated stock and real estate are excellent vehicles for current giving. Depending on your personal financial situation, you may be able to deduct the full fair market value of the property and avoid capital gains taxes.

Sarah’s Story Sarah-life insurance policy enables smaller outlay now, large gift in future Life Insurance Gifting life insurance can be a creative option. Premium payments are deductible if the charity owns the policy. If properly structured, life insurance proceeds are not subject to taxes or included in probate.

John & Cathy’s Story John & Cathy-avoided estate taxes while providing for Jewish community, designated part of IRA Retirement Plans Retirement account assets, if left to anyone other than a spouse, may be subject to very high taxation. By designating the Jewish community as recipient of any benefits remaining in your retirement plan, or by using them during your lifetime to fund a charitable gift, you may effectively reduce the taxes for these assets which have grown tax-free.

Jill’s Story Jill-assigned 403 (b) retirement plan from prior job to Jewish community Retirement Plans Retirement account assets, if left to anyone other than a spouse, may be subject to very high taxation. By designating the Jewish community as recipient of any benefits remaining in your retirement plan, or by using them during your lifetime to fund a charitable gift, you may effectively reduce the taxes for these assets which have grown tax-free.

“As our parents planted for us before we were born, so do we plant for those who will come after us.” --Talmud