If you are considering a planned gift to Pacific Northwest Research Institute, you have many possibilities from which to choose:

• Bequests - Perhaps the most popular of planned gifts, a bequest is a portion of your will or living trust that provides for a gift to charity upon your death. It can be in the form of a particular sum of money, a specific asset, or a stated percentage of your residual estate.
• Beneficiary Designations - Frequently, people have more money in IRAs or other qualified retirement plan accounts than they will ever need, so they earmark for charity some or all of what remains at death. This provides flexibility during life and tax advantages thereafter. Similarly, PNDRI can be designated as beneficiary of all or a portion of the death proceeds from a life insurance policy or of the value of a commercial annuity contract at the end of your life.
• Charitable Gift Annuities - In exchange for a contribution of cash or securities, a fixed amount of money is paid to you (or to any other one or two persons) each year for life. You receive an income tax deduction for part of the value of the contribution, plus the annuity payments themselves are favorably taxed.
• Charitable Lead Trusts - This kind of trust can be a tremendous way to provide a stream of income to PNDRI during a period of time prior to having the trust's assets pass to your heirs at a substantially reduced gift and estate cost.
• Charitable Remainder Trusts - Such a trust pays income to you and/or other beneficiaries for life or a term of years. The amount of income can be either fixed or variable. A trust is often funded with appreciated property because neither you nor the trust pays any capital gains tax when the trust is funded or when it sells the property. You also receive an income tax deduction for part of the value of the assets contributed.
• Charitable Transfers of Various Assets - Even though people often contribute cash, securities, or real estate, many other types of property are suitable in certain circumstances. Indeed, you may have "forgotten assets" such as life insurance policies, savings bonds, and commercial annuity contracts. When structured properly, a gift of such assets, whether made on an outright basis or through one of the means outlined below, can have favorable tax results.
• Retained Life Estate Arrangements - If you own a personal residence or farm you would like to leave to PNDRI eventually yet want to continue occupying for the time being, you can deed the property to PNDRI now while keeping the right to use the property for life. An income tax deduction is available for part of the current value of the property, and you have the comfort of knowing you can stay on the property (or rent it, or even sell it and divide the proceeds with PNDRI).
• Bargain Sales - If you want to contribute an asset but cannot afford to make an outright transfer, PNDRI can buy the asset for less than its fair market value. In this case, you receive an income tax deduction for the difference between the price paid and the full value, and only a portion of any gain will be taxed.
• Pooled Income Fund Gifts - A pooled income fund is a type of trust to which one may contribute cash or certain publicly-traded securities. Part of each contribution qualifies for an income tax deduction, and capital gains tax is avoided completely when long-term appreciated securities are transferred. Each year for life, a prorated share of the fund's net income is paid to the donor or other designated beneficiaries.

Find Out More

• Please feel free to contact us if you need more information about making your planned gift:
• e-mail: donations@pndri.org
• telephone: (206) 726-1200
• toll-free: (800) 745-1527