Transcript Club Presentation on Planned Giving (US only)

You are part of the Rotary Family
Be a part of it forever
Rotary Foundation Funding
Two Needs, Two Ways
1 - Annual Programs Fund (APF)–For Support Today
2 - Permanent Fund - To Secure Tomorrow
District
Designated
Fund
(DDF)
Rotarian
Donations
World Fund
TRF
Program
Funding
Spendable
Earnings
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
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
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
A look at the Future – Today
Permanent Fund
earnings already help
support Rotary
Foundation programs
that advance our
mission.
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
Humanitarian Programs
 Matching
Grants
 District Simplified Grants
 Health, Hunger and
Humanity (3-H) Grants
 Volunteer Service Grants
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
Educational Programs
 Group
Study Exchange
 Ambassadorial Scholarship
 Rotary Grants for
University Teachers
 Rotary Centers for
International Studies
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
PolioPlus
“Eradication is attainable.”
Luis Giay
Chairman, Board of Trustees 2006-07
The Rotary Foundation
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
You can help –
You can win
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
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
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
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
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.
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
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.
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
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.
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
Illustrations
Planned Giving staff can prepare a Life Income Agreement benefits illustration for you
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
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)

The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
Named Funds
– 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
 $25,000
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
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 Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
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.
Benefactor Commitment Card: 149-EN
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
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.
Bequest Society Membership Card: 098-EN
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
Bequest Society Recognition
Bequest Society Level 1
US$10,000 – 24,999.99
One Diamond Circle Pin
Bequest Society Level 2
US$25,000 – 49,999.99
Two Diamond Circle Pin
Bequest Society Level 3
US$50,000 – 99,999.99
Three Diamond Circle Pin
Bequest Society Level 4
US$100,000 – 499,999.99
Four Diamond Circle Pin
Bequest Society Level 5
US$500,000 – 999,999.99
Five Diamond Circle Pin
Bequest Society Level 6
US$1,000,000 Plus
Six Diamond Circle Pin
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
Planned Giving Resources
www.rotary.org/newsroom/downloadcenter/foundation/development.html
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
Planned Giving Newsletter
VISIONS is a
semi-annual
Planned Giving
publication,
available for
download on the
Rotary website.
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow
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
The Rotary Foundation Permanent Fund – Leaving a Legacy … To Secure Tomorrow