United Way has also changed how money is raised.

Once totally reliant on door-to-door fund raising efforts, now United Way depends upon a broad range of community support. Most people are familiar with United Way's annual workplace campaigns. But United Way also relies on planned gifts. Planned gifts are used to build our endowment fund. A permanent endowment fund will ensure that United Way will continue as a vital community resource for many generations to come.

Planned gifts are usually funded with appreciated assets such as stock or real estate, which provide the greatest benefits to the donor, but cash can be used as well. A planned gift may be made during your lifetime or by bequest. To see how a gift of stocks can work as part of your charitable and financial strategy, please visit the gift calculation page. To return to this page, use your browser's Back button.

• Outright
• Bequests (an outright gift after death)
• Charitable Gift Annuity (fixed income for life)
• Retained Life Estate (future gift of house/farm with current tax deduction)
• Pooled Income Fund (the "charitable mutual fund")
• Charitable Remainder Annuity Trust (give principal, keep fixed income)
• Charitable Remainder UniTrust (give principal, keep variable income)
• Charitable Lead Trusts (give income, keep principal or pass to heirs)

Please be aware that this information is for educational purposes only and is not intended as legal, tax or financial advice. Before making a planned gift, please consult your attorney or financial advisor to discuss your specific situation.

Instead of a charitable bequest, some people prefer to name United Way as beneficiary of a life insurance policy or IRA. Check with your advisors to see what technique would work best for you.

The Charitable Remainder UniTrust (CRUT) is a trust which provides a fluctuating income for the lifetime or lifetimes of one or more beneficiaries, or for a term of 20 years or less. When the payments are finished, the trust terminates and its assets are transferred to one or more charities. Once established, a Charitable Remainder Unitrust can accept additional gifts. The amount paid to the income beneficiary(ies) is equal to a fixed percentage of the trust assets. This percentage, which is determined when the gift is established, cannot be less than 5% of the fair market value of the trust assets. To determine the income, the assets are revalued each year.

The donor receives a charitable income tax deduction based on the gift's remainder value. A donor is allowed by law to deduct only 50% of his or her adjusted gross income when making a gift of cash or short term gift of property, and only 30% of his or her adjusted gross income when making a long term gift of property. However, with either type of gift, the donor is allowed to carry forward any unused portion of the remainder value for a period of five additional years, if necessary.

The Charitable Lead Unitrust provides a fluctuating income to one or more charities for a period of time. The time during which payments are made to charity may be measured by a specific number of years and days, by the life or lives of people who are alive at the time the trust is created, or a combination of both measures. Upon the expiration of the trust (when income payments to charity stop), the property reverts to the donor or the non-charitable beneficiary designated by the donor. The annual amount to be paid to the charitable beneficiary(ies) is equal to the fixed percentage of the trust assets, which is determined when the gift is established. To determine the income, the trust assets are revalued each year.