Planned Giving Vehicles and Benefits to Donors

Gifts That Help Now:

Current Use Gifts (Irrevocable)

type of gift

Outright Gifts


Gift of cash

Gifts of assets such as stock or property

IRA Charitable Rollover

Benefits to donor

Donor can receive an income tax deduction.

Donor can escape capital gains tax.

Donors over age 70½ can make tax-free direct transfers to SPSFNWA.

Counts for Required Minimum Distribution.

Annual limit of $100,000 per IRA owner.

Grant from donor advised funds (daf)

Gifts That Help Later:

Deferred Gifts (Revocable)

type of gift

Bequests in Wills and/or Revocable Trusts


Benefits to donor

Retirement Plan Beneficiary Designations

Life Insurance Plan Beneficiary Designation

Indiana University Lilly Family School of Philanthropy. The IUPUI Fundraising School. 2021.

Planned Giving: Getting the Proper Start. Indianapolis, IN.


Frankie Rankin,
CFRE Chief Philanthropy Officer


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