Planned Giving

You can plan a gift to The Leaves as part of your long-term estate or financial plans. Planned gifts can be made in the form of current gifts or future, deferred gifts.

Current planned gifts include gifts of appreciated securities (stocks or mutual funds) or real property, gifts from donor advised funds, and IRA charitable rollovers. Deferred gifts include bequests and other estate commitments such as naming The Leaves as beneficiary of a retirement plan or life insurance policy.

Current Giving Opportunities

You can leverage creative strategies to make a current gift that exceeds one made with cash on hand.

  • Securities, or tradeable assets, such as stock are a great and easy way to support Christian Science Nursing at The Leaves while receiving additional tax benefits. Much like giving cash, when you give stock, you potentially lower your personal income tax liability. But when you give the gift of stock you are also able to avoid paying tax on the capital gains of the investment for a possible additional tax benefit. Donate to the cause you love while maintaining your cash for other things!

    How it Works

    • Transfer securities directly to The Leaves' account with E*TRADE Securities, Inc.

    • Have your broker use the following information:

      Tax ID: 75-1050316
      The Leaves, Inc.
      1230 West Spring Valley Road
      Richardson, TX 75080

    • Please provide us with the following information so that we may properly thank you and send a tax deduction receipt for your records:

      Your name and contact information
      Gift allocation
      Name and number of securities
      Broker contact information

  • Make a tax-free gift from your IRA today! The IRA charitable rollover, or qualified charitable distribution (QCD), allows individual taxpayers older than 70½ years to donate up to $100,000 from their individual retirement accounts (IRAs) as outright gifts to nonprofit organizations, without having to treat the withdrawals as taxable income. Beginning at age 72, the IRA owner is required to take taxable, minimum distributions from their IRA. An IRA charitable rollover satisfies the minimum distribution requirement, avoiding any tax on the distribution while letting you support The Leaves today, tax-free! Allow at least 30 days for your IRA administrator to complete the IRA charitable rollover. Please keep this in mind, especially at the end of the calendar year. You can obtain the necessary forms to complete the IRA charitable rollover from your IRA administrator. If you have questions about how a QCD can help you make a gift to The Leaves, please contact us.

  • Gifts through donor advised funds help sustain The Leaves while allowing you to gain greater tax benefits than if you only claimed the standard deduction.

    What is a Donor Advised Fund?

    A donor advised fund (DAF) is a smart gift planning tool used by a growing number of donors to pre-fund multiple years of charitable giving. Concentrating multiple years of giving into one year allows you to itemize deductions and save income taxes while continuing to support The Leaves on a consistent basis.

    Why use a Donor Advised Fund?

    The 2017 Tax Act doubled the standard deduction from $12,000 to $24,000 for married couples. As a result, many taxpayers are no longer able to itemize deductions such as charitable gifts. A DAF allows donors to keep receiving tax benefits for their giving by alternating between claiming the larger standard deduction and itemizing deductions when they replenish their DAF. They use their DAF for most or all of their charitable giving, making grants from their DAF to favorite charities.

    How to make a gift with a Donor Advised Fund

    You can recommend a gift to The Leaves through your DAF in two ways:

    1. If you don’t already have a DAF account, contact your financial advisor or establish one directly with a financial institution or community foundation that offers DAFs.

    2. If you have a DAF, contact your DAF administer and recommend a grant to The Leaves using the following information:
    Tax ID: 75-1050316
    The Leaves, Inc.
    1230 West Spring Valley Road
    Richardson, TX 75080


    Your DAF grant will arrive at The Leaves with only the DAF’s name and address on it unless you request otherwise, so please ask for your name and address to be included. To allow us to thank you for your generosity, please also contact us to inform us of your gift.

Deferred Giving Opportunities

A donor who includes Adventure Unlimited in their estate plans becomes a member of Summit Society.

  • A bequest is one of the easiest gifts to make and among the most powerful ways to help The Leaves. With the help of an attorney, you can include language in your will or trust specifying a gift to be made to family, friends or The Leaves as part of your estate plan.

    Sample language: “I give, devise and bequeath [$__ or __%] of the rest and residue of my estate to The Leaves, Inc. 1230 West Spring Valley Road Richardson, TX 75080”

    Bequest Options

    • Gift a percentage of your estate, a specific dollar amount or asset, or a portion from the balance or residue of your estate.

    • Make a gift that produces income for life such as a charitable gift annuity and remainder trust.

    • Gift a retirement asset, such as an IRA account or other qualified retirement plan (e.g., 401(k) or 403(b) account). If given to your family, much of the IRA’s value may be lost through income and estate taxes. By designating The Leaves as the beneficiary of all or part of your IRA (using a beneficiary designation form provided by your plan administrator), the full value of the gift is transferred tax-free at your death. Note: The IRS now permits lifetime transfers from an IRA to The Leaves by individuals age 70½ and older. Call us for more information.

    Please work with your advisor to ensure the proper legal language is included in your estate plans. If you have questions about including The Leaves in your future plans, we’d be glad to connect you with a member of our gift planning team.

  • A gift of retirement assets – such as a gift from your IRA, 401(k), 403(b) or other tax-deferred retirement plan – is an excellent way to leave a legacy to The Leaves.

    Give your retirement assets in your will.

    Did you know that qualified retirement plan assets are treated as taxable income if you leave them to your heirs? It may be better to leave retirement plan assets to charity and direct non-retirement plan assets to your heirs. Your heirs won’t owe any income tax and there won’t be any tax on retirement plan assets that you leave to The Leaves.

    How to transfer your retirement assets:

    The first step in leaving retirement plan assets to The Leaves is to complete a beneficiary designation form provided by your plan administrator. If you designate The Leaves as a beneficiary of your retirement plan, we will benefit from the full value of any amount transferred to us after your death. Your estate can also benefit from an estate tax charitable deduction for the gift. We encourage you to speak about this gift opportunity with your attorney or tax professional.

  • Did you know that you can give a life insurance policy to Adventure Unlimited today and receive a charitable income tax deduction?

    If you have a whole-life or universal-life (non-term) insurance policy that has significant cash value and you no longer need the death benefits, you can transfer it to The Leaves and qualify for a charitable income tax deduction. You can then make deductible contributions to The Leaves each year, which we may use to pay the premiums. We benefit from the future death benefits of your policy.

    You can also designate The Leaves as a beneficiary of your life insurance policy without transferring ownership of the policy. You will continue to own and can make use of the policy during your lifetime. We will receive the death benefits after your lifetime, and your estate will benefit from an estate tax charitable deduction for the value of the gift to us.

Gifts that Produce Life Income

Giving with Gift Annuities or Remainder Trusts secure a fixed income for now and your future.

  • How it works:

    • You contribute cash or marketable securities to The Leaves. In exchange, you will receive annuity payments for life. You can also name an additional person to receive annuity payments after your lifetime.

    • Annuity rates are based on your age at the time of your gift.

    • A portion of your annuity payments may even be tax-free.

    • You will receive a partial income tax charitable deduction for your gift to Adventure Unlimited, as well as the satisfaction of furthering our mission.

    • The Leaves follows annuity rates recommended by the American Council on Gift Annuities based on the beneficiary age(s) at the time of your gift.

    Types of Assets You May Give

    If you decide to fund your gift annuity with cash, a significant portion of the annuity income will be tax-free. You may also contribute appreciated securities to fund a gift annuity and avoid tax on the transfer of the securities.

    Start receiving payments now with a current gift annuity

    If you desire current income, you may transfer cash or marketable securities in exchange for a fixed annuity, with payments beginning immediately. You’ll receive a current income tax charitable deduction for a portion of your gift to The Leaves.

    Example: In exchange for a gift of $25,000 for The Leaves gift annuity, a 75-year-old donor would receive payments of $1,450 annually (5.8%) and a charitable deduction of approximately $11,170.

    Deferred Gift Annuity for Income at a Future Date

    Perhaps you are not ready to begin receiving income until a future date, such as when you retire. You can establish a deferred gift annuity, receive a current charitable income tax deduction and receive payments at a designated future time. Best of all, because you deferred your payments, your annual payment will be higher than with a current annuity. Contact us about flexible date options for your future income.

  • A charitable remainder trust makes fixed or variable payments to you and/or loved ones for your lifetime(s) or a period of years. With variable payments, your income has the potential to increase over time with growth in the trust, with proper planning and investments.

    Benefits:

    • Income to you or your loved ones for life, lives or term of years

    • Boost your retirement income with fixed or variable payments

    • Avoid capital gains on the transfer of your appreciated assets

    • Receive a current charitable income tax deduction for a portion of your gift

    • Invest in the future of Christian Science Nursing at The Leaves

    Select the right trust payout for you.

    Here are two trust payout options to meet your needs:

    • Charitable remainder annuity trusts make fixed payments and are generally established through a gift of cash or marketable securities.

    • Charitable remainder unitrusts make variable payments and can be funded with a wide variety of assets, including real property.

    A payout option used commonly for real property permits the trust to sell the property tax-free and then begin making payments to you after the property has been sold.

    We encourage you to speak about this gift opportunity with your attorney or tax professional.

The Candid Seals of Transparency on GuideStar help non-profits demonstrate transparency to funders and donors.

Legal Name: The Leaves, Inc.
1230 West Spring Valley Road
Richardson, TX 75080

Tax ID: 75-1050316

The Leaves, Inc. is incorporated and recognized by the federal Internal Revenue Service as a 501(c)(3) nonprofit organization, so your donations are tax deductible.

​For questions about supporting  

Contact Ty Bennett, Operations & Development Manager

945-249-6056
​tbennett@theleaves.org

​

Talk to your financial or legal advisor for professional assistance.