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Giving Options at a Glance

Use the chart below to compare the donor benefits and tax advantages of various planned giving options.

Planned Gift Option

Donor Benefits

Tax Advantages
 Bequest
  • Simple and flexible - make changes any time.
  • Retain use of your assets.
  • Designate a percentage of your estate, a specific amount, or a particular asset. 
  • Membership in The Semper Virens Society.
  • Federal estate tax deduction for amount of bequest.
 Designation of Retirement Plans
  • Easy to implement – usually requires a simple form.
  • Create a legacy for future land protection and stewardship across Massachusetts.
  • Membership in The Semper Virens Society.
  • Federal estate tax deduction for amount of gift.
  • No income tax liability for other beneficiaries of your estate.
  • Funds disbursed directly from custodian to The Trustees.

 Charitable Gift Annuity

$25,000 minimum
  • Secure, stable, guaranteed payments.
  • Uncomplicated, easy to understand.
  • Fund with cash or marketable securities.
  • Make a significant gift to The Trustees.
  • Membership in The Semper Virens Society.
  • Charitable income tax deduction in year of gift.
  • No income tax liability until payments begin.
  • Favorable capital gains treatment for gifts of appreciated securities.

Charitable Remainder Unitrust

$100,000 minimum
  • Variable income for life or a term of years.
  • Income determined by percentage of market value each year.
  • Flexibility to meet income needs.
  • Fund with cash, marketable securities, closely-held securities or real estate.
  • Professional investment management.
  • Make a significant gift to The Trustees.
  • Membership in The Semper Virens Society.
  • Charitable income tax deduction in year of gift.
  • No capital gains tax on transfer of assets.
  • Potential estate tax savings.

Charitable Remainder Annuity Trust

$100,000 minimum
  • Fixed income for life or a term of years.
  • Fund with cash or marketable securities.
  • Professional investment management.
  • Make a significant gift to The Trustees.
  • Membership in The Semper Virens Society.
  • Charitable income tax deduction in year of gift.
  • No capital gains tax on transfer of assets.
  • Potential estate tax savings.