The donor is allowed the full value as a charitable income tax deduction, but pays no capital gains taxes on the sale of the stock. Personal Property or Real Estate Personal property or real-estate can be donated in the same manner and tax advantages as securities. Will Bequests When making a will, and after providing for loved ones, you may also make a gift to the Fond du Lac Area Foundation. Your gift may be a specified amount, a percentage of your estate or specific assets. You may designate the Fond du Lac Area Foundation as the owner and beneficiary of a new or existing life insurance policy.
Insurance premiums paid by the donor are deductible as a charitable contribution.
Charitable Remainder Trusts You may transfer assets to a Charitable Remainder Trust. This trust provides for payment of a fixed income to you, a spouse, a disabled person or other loved ones. This trust enables the donor to provide a lifetime personal income and income for beneficiaries for a specified period or death of the last heir. The assets are then transferred to your fund in the Fond du Lac Area Foundation. Charitable Lead Trust You can name the Foundation as beneficiary of income from a trust for a specific number of years.