One type of Planned giving is a Deferred Gift. In its simplest form, a Deferred Gift is one in which assets are turned over to the Home, either permanently or for a set time, but the donor retains some of the rights of ownership. Thus, donors have the satisfaction of helping the children of Girls and Boys Town while enjoying many financial and tax advantages. They can be allocated to either current funds or to capital. For example, if you would like to memorialize someone you love, you may do so using a Deferred Gift to establish an endowed scholarship in the person's name.
CASH Cash is the easiest of all assets to be given as a gift.
Cash donations also allow you to take a tax deduction of up to 50 percent of your adjusted gross income. Any excess can be carried forward into subsequent years. If you have securities that have appreciated in value but produce a low rate of return, you can transfer them to Girls and Boys Town as your gift and avoid all or part of the capital gains tax. Your gift will be credited at current market value. Whether you are donating a primary residence, a vacation home, a commercial building, or vacant land, they all are eligible to be credited at current market value.