Charitable Gift Annuity
- Enables you to give a set amount (usually $10,000 or more) and receive a fixed, guaranteed income for life (part of which is tax-free)
- A percentage of your gift is tax-deductible
- The amount of income you receive is determined by the size of your gift and a rate of return which is based on your age
- Gift annuities can be funded with cash, stocks or bonds
Pooled Income Fund Gift
- Contributions from many donors are "pooled" and invested, and you retain a life income interest in your portion of the fund
- Members of the pool share the proceeds of the income earned each year
- Enables you to give a set amount (usually $10,000 or more) and receive income for life, part of which is tax-free
Trusts
- Money, securities or other property placed with a trustee for the benefit of the CDS Foundation
- Income can be paid to yourself, a friend, or to the CDS Foundation
- Types include: REVOCABLE LIVING TRUST, ANNUITY TRUST AND UNITRUST,
- Pooled Special Needs Trust (aka Supplemental Needs Trust): is a vehicle that allows a loved one to pass or gift on to another who is disabled. This trust is supervised by CDS and another Fiduciary for the benefit of the individuals at CDS. It allows for the individuals to have an allowance to pay for items they normally would not be able to get for fear of losing their eligibility from Medicaid or social security. CDS and the co-trustee are responsible for the pooled part of the trust to make sure it follows NYS guidelines. The trust is managed as a whole but has distinct pieces for each individual. Upon the passing of the individual, the remainder of the trust will be donated to the CDS Foundation to be used to assist with supporting people in pursuit of their personal dreams. In most cases, a special needs trust is established with an initial gift of at least $10,000.
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A Life Income gift qualifies the donor for membership in The CDS Foundation Monarch Society.