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Planned Gift Option
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Donor Benefits
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Tax Advantages
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| 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.
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- Federal estate tax deduction for amount of bequest.
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| 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.
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- 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.
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Charitable Gift Annuity
$25,000 minimum
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- 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.
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- Charitable income tax deduction in year of gift.
- No income tax liability until payments begin.
- Favorable capital gains treatment for gifts of appreciated securities.
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Charitable Remainder Unitrust
$100,000 minimum
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- 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.
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- Charitable income tax deduction in year of gift.
- No capital gains tax on transfer of assets.
- Potential estate tax savings.
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Charitable Remainder Annuity Trust
$100,000 minimum
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- 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.
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- Charitable income tax deduction in year of gift.
- No capital gains tax on transfer of assets.
- Potential estate tax savings.
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