1. You are part of the Rotary Family
Be a part of it forever
This presentation is intended for Club or District Presentations, highlighting Planned Giving Opportunities to The Rotary Foundation.
[Click to launch opening animation – click to forward to next slide after the Permanent Fund logo appears].

2. The Permanent Fund Enhanced Foundation programs since 1982
Endowed fund invested permanently to build long-term stability for Foundation’s future
Key to Foundation’s role tomorrow
Thank you for giving me the opportunity to talk to you today about The Rotary Foundation’s Permanent Fund and how naming Rotary in your will can have significant benefits for you today and support the programs of the Rotary Foundation tomorrow.

3. A look at the Future – Today
Permanent Fund earnings already help support Rotary Foundation programs that advance our mission.
The goal of the Rotary Foundation is to advance world understanding, goodwill and peace through the improvement of health, the support of education and the alleviation of poverty. The Permanent Fund plays a significant role in helping us achieve this goal.

4. Humanitarian Programs
Matching Grants
District Simplified Grants
Health, Hunger and
Humanity (3-H) Grants
Volunteer Service Grants
Endowment gifts to the Permanent Fund support a variety of programs that address humanitarian, educational and health-related needs.
Here is an overview of our humanitarian programs.

5. Educational Programs Group Study Exchange Ambassadorial Scholarship
Rotary Grants for
University Teachers
Rotary Centers for
International Studies
And here is an overview of our educational programs.

6. “Eradication is attainable.”
Polio
PolioPlus
PolioPlus Partners
“Eradication is attainable.”
Luis Giay
Chairman, Board of Trustees
The Rotary Foundation
The Permanent Fund also supports our ongoing efforts towards the eradication of Polio.
Once the eradication of Polio is achieved, restricted funds to Polio within the Permanent Fund will be designated to the general Permanent Fund or the closest applicable restricted fund at that time. This is the case with any restricted gift to the Permanent Fund.

7. You can win You can help –
Now that you know what our Permanent Fund supports, I’d like to share with you how a gift to the Permanent Fund can potentially benefit you today.

8. Four “Win” Test Did you know that with one gift you can …
Make a major gift to support Rotary Foundation programs
Receive immediate tax benefits
Reduce capital gains tax on gifts of appreciated property
Receive lifetime income for you or others
[Read slide]

9. Life Income Agreement
A Life Income Agreement enables donors to receive income for life from their charitable gift.
Types of Life Income Agreements available through TRF:
Charitable Gift Annuity
Deferred Charitable Gift Annuity
Charitable Remainder Annuity Trust
Charitable Remainder Unitrust
Lead Trust
Pooled Income Fund
Benefits to the donor:
Annual income for the donor and/or another beneficiary
An immediate federal income tax deduction
Potential estate tax savings
Increased income from low-yielding assets
Avoidance or reduction of capital gains taxes on gifts of appreciated assets
The opportunity to be recognized as a Major Donor to The Rotary Foundation
Satisfaction in knowing that your contribution will make a difference in many lives

10. Charitable Gift Annuity
A donor makes a gift in cash or publicly traded securities and in return receives regular payments for life that never change in size or frequency, regardless of changes in the economy.
Payments to the donor (and another beneficiary, if desired) are backed by all of the Foundation’s available assets. The number of annuitants and their ages determine the payout rate. The minimum to start a Charitable Gift Annuity (CGA) is $10,000 and the minimum beneficiary age is 50. The Foundation's Permanent Fund receives the remaining assets upon the death of the last annuitant.
Criteria for participation:
The minimum gift is US$10,000.
One or two annuitants are allowed.
Income beneficiaries must be at least 50 years old.
Donors may choose to establish more than one charitable gift annuity during their lifetimes.
Gift acceptance policies apply for the individual types of assets used to fund the annuity.

11. Deferred Charitable Gift Annuity
Just like Charitable Gift Annuities, but:
Payments are postponed for a specified period of time, which is at least one year after the date of the gift.
Size of payment depends on the amount transferred, income beneficiary’s age, and the length of deferral.
Criteria for participation:
Minimum gift is US$10,000.
One or two annuitants are allowed.
Income beneficiaries must be at least 50 years old.
Donors may choose to establish more than one deferred charitable gift annuity during their lifetimes.
Gift acceptance policies apply for the individual types of assets used to fund the annuity.
Excellent planning tool for student education costs or caring for elderly parents.

12. Charitable Remainder Trust
A trust into which a donor irrevocably places assets in exchange for an income, either for life or a term of years.
The trust will pay income at an agreed upon rate minimally 5% of the initial principal.
Two types of Charitable Remainder Trusts:
Unitrust – Income fluctuates annually with the fair market value of the trust.
Annuity trust – Income payments are fixed and determined when the gift is made.
Criteria for participation:
When the Foundation acts as trustee;
The minimum initial gift is US$100,000.
Generally one or two income beneficiaries are identified.
Income beneficiaries must be at least 50 years old.
TRF pays 50% of administrative fees.
TRF must be the sole beneficiary.
The rate of payment is negotiated with each donor and varies based on the donor’s needs and the beneficiary’s age.
A CRT can be funded with cash, real estate, publicly traded stock, closely held stock, bonds (including tax-exempt bonds), and certain other assets. It is particularly beneficial for appreciated assets.
Later contributions may be made to most trusts.
Gift acceptance policies apply for individual types of assets used to fund the trust.

13. Illustrations
Each sample illustration is customized for each donor situation including your birthdates and desired contribution amount.
The illustration provides your estimated annual payments, the charitable deduction and other possible tax benefits for you to review with your financial advisor.
Planned Giving staff can prepare a Life Income Agreement benefits illustration for you

14. Donor Advised Funds
Establishing a DAF is like having a private foundation without the hassles and paperwork that go along with operating one.
Group account (From two to four account-holders, expected to last in perpetuity)
Individual account (One account-holder and a spouse, possibility of transferring account-holder status to child or children, remainder to charity)
Donors can make contributions and add to their Rotary DAF account as often as they wish.
Minimum initial contribution: $20,000
Subsequent contributions: $1,000
Assets accepted:
Cash
Publicly traded stock
Privately held stock
Bonds
Mutual funds
Benefits:
Immediate tax deduction
Flexibility to make grant recommendations on your timetable
Professional asset management
Contribute complex gifts such as stock, mutual funds and retirement plan assets
Support the programs of The Rotary Foundation and other 501(c)(3) charities
Annual gift to Annual Programs Fund
Individual accounts qualify for Bequest Society membership
DAF distribution to TRF count toward Major Donor recognition

15. Named Funds
$25,000 – establishes Named Fund to provide general support for The Rotary Foundation’s programs
$50,000 – endowment for scholarships or matching grants
$150,000 – restricted endowment, a project within a program of your choice
$250,000 is needed for a Pooled named fund (comprised of contributions from several donors)
In addition to a segregated fund within the Permanent Fund for accounting purposes, a named fund provides the donor with:
District Endowed Fund Update Annual update to your District Governor and District Governor-Elect so the district knows how your gift is benefiting the Foundation for years to come.
Annual Report Mailing Specialized mailing of annual report to donors who have established endowments funds.
Special Periodic Mailings Mailing to endowed scholarship donors providing background on scholarship recipients as it becomes available.

16. IRA Roll-over Option
Individuals who are 70 ½ at the time of the gift may annually donate up to $100,000 from their Individual Retirement Account (IRA) directly to The Rotary Foundation
This gift can be made without increasing federal gross income for that tax year
Available from now until 31 December 2007 only
Each qualified individual can contribute up to $100,000 each year from their IRA, which could provide a $200,000 gift from a couple using assets that were otherwise taxable and restricted. Although the maximum is significant, The Rotary Foundation welcomes gifts of any amount.
If you find that you are not using the income but are being taxed on it, you may reduce income tax by contributing the mandatory minimum distribution rather than taking the income outright.
If you have exceeded the limit against deductions of more than 30 to 50% of your adjusted gross income (AGI), you may still make additional gifts this year because the IRA distribution operates independently of the AGI limits.
Even if you do not itemize your charitable deductions on your federal taxes you would benefit from making gifts from your IRA, because you would be using tax-free dollars instead.
This benefit is only available through 31 December 2007.

17. Testamentary Gifts
Gifts that benefit The Rotary Foundation after the donor’s death.
Testamentary Gift options:
Benefactor
Bequest Society
Making a gift of Life Insurance
The most common ways many Rotarians choose to support our Permanent Fund is by becoming a Benefactor, member of our Bequest Society or by gifting a life insurance policy to The Rotary Foundation.
[Note to speaker: The most common way to make a testamentary gift is through one’s will or living trust.]

18. Benefactors and Recognition
A Benefactor is an individual or couple that has made a provision in their estate plan to gift a minimum $1,000 to The Rotary Foundation.
Becoming a Benefactor is the easiest thing to do: complete the Benefactor Commitment Card and make a minimum provision in your will of US$1,000. This is a non-binding, revocable commitment. Anyone in this room can do this if you haven’t already. You can also become a Benefactor by making a US$1,000 outright gift to the Permanent Fund.
Benefactors will be presented with:
a commemorative certificate
an insignia that may be attached to a Rotary or Paul Harris Fellow pin
a letter of appreciation
[Consider having Benefactors Pins on hand and immediately recognize Rotarians who wish to sign up that day as a result of the presentation. - Note: contributions to the Permanent Fund do not count towards Paul Harris Fellow recognition.]
Benefactor Commitment Card: 149-EN

19. Leaving a Legacy of Hope – The Bequest Society
Bequest Society member is an individual or couple that has made a provision in their estate plan to gift a minimum $10,000 to TRF.
To join our Bequest Society, you would need to make a minimum allocation of US$10,000 to Rotary in your estate plans. This provision can be revocable.
More information is available online at:
Rotarians can also complete the Bequest Society membership card on the Rotary website.
Bequest Society Membership Card: 098-EN

20. Bequest Society Recognition
Bequest Society Level 1
US$10,000 – 24, One Diamond Circle Pin
Bequest Society Level 2
US$25,000 – 49, Two Diamond Circle Pin
Bequest Society Level 3
US$50,000 – 99, Three Diamond Circle Pin
Bequest Society Level 4
US$100,000 – 499, Four Diamond Circle Pin
Bequest Society Level 5
US$500,000 – 999, Five Diamond Circle Pin
Bequest Society Level 6
US$1,000,000 Plus Six Diamond Circle Pin
The US$10,000 contribution makes you a Level 1 Bequest Society member. The other levels are listed on this slide. The picture on the right shows the corresponding Bequest Society donor recognition pin.

21. Planned Giving Resources
If you are interested in reviewing additional information about Planned Giving Options, there are a number of brochures available on the Rotary Web site.
[Note: visit to have a few copies of these brochures shipped to you in advance for free, and make them available at the end of your presentation:
Securing the Future (193-EN)
Named Funds (110-EN)
Life Income Gifts (109-EN)
Pooled Income Fund (14-EN)]

22. Planned Giving Newsletter
VISIONS is a semi-annual Planned Giving publication, available for download on the Rotary website.
VISIONS is a Planned Giving newsletter that the Planned Giving Office mails out twice a year. To be added to the VISIONS mailing list, please contact

23. What Every Rotarian Can Do
Discuss your estate plans with your spouse and children
Become a Benefactor
Talk with your financial planner about the benefits of Planned Giving
Contact Planned Giving staff at TRF to discuss specifics about your estate planning situation
Here are just a few suggestions that each of you can do to help secure tomorrow. [Read bullets]

24. Thank you for your Support
As of December 2006 there are:
Over 72,000 Benefactors
Over 5,000 Bequest Society Members
Please consider becoming a supporter of the TRF Permanent Fund by leaving a personal legacy with Rotary.
We have already received significant support for our Permanent Fund from a number of Rotarians - but with over 1 million members worldwide, there is a lot of room to grow.
Your gift to the Permanent Fund truly is the gift that keeps on giving and will continue to support the great programs of our Foundation forever. If you choose the designation of “SHARE”, a portion of the earnings will go to your home district as additional District Designated Fund (DDF) in perpetuity.

25. You are a part of the Rotary Family.
Thank you
for your support
Plan now to be a part of it forever.
[After “Plan now to be a part of it forever” appears, click to launch animation – forward to last slide when the “Thank you” line appears. Read the following during the animation: ]
Just as The Rotary Foundation encourages every Rotarian to make a gift to the Annual Fund every year; I do hope that each of you will consider including The Rotary Foundation’s Permanent Fund in your estate plan … to Secure Tomorrow….

26. For additional information
Please contact:
Karena J. Bierman, J.D.
Senior Planned Giving Officer
(847) (Phone)
(847) (Fax)
I hope you enjoyed this brief presentation. I will be available to answer your questions, but for any detailed responses feel free to contact our Senior Planned Giving Officer at The Rotary Foundation directly. Her contact information is shown here, and she is always happy to assist you.
[Please provide your contact information as well.]