• 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.
• Create a legacy for future land protection and stewardship across Massachusetts.
• Membership in The Semper Virens Society.

• Federal estate tax deduction for amount of bequest.

• Easy to implement – requires a simple form usually.
• 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 TTOR.

Charitable Gift Annuity

$10,000 minimum 

• Secure, stable payments – guaranteed for life.
• 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.
• Favorable capital gains treatment for gifts of appreciated securities.
• Partially tax-free income.

Deferred Gift Annuity

$10,000 minimum 

• Secure, stable payments – guaranteed in future.
• 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 – deferred to future date.
  

Pooled Income Funds

$10,000 minimum, $2,500 additional gifts 

• Two investment options.
• Variable payments.
• Fund with cash or marketable securities.
• Make additional gifts easily.
• 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 liability 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.