Gifts of Cash or Cash Equivalents. We gratefully accept gifts of cash, checks, or money orders. These gifts are easy to make and entitle you to a charitable deduction on your income taxes. You may deduct up to 50% of your adjusted gross income (AGI) in the year of your gift. Deductions over the 50% limit of AGI may be used for up to five additional years.

Gifts of Securities. Gifts of appreciated stocks, bonds, and mutual funds can make excellent gifts. If you sell a security, capital gains tax is due on the appreciated portion. Instead, you can give appreciated securities owned longer than one year at its full appreciated value and in most cases not owe any capital gains taxes. You can deduct up to 30% of your AGI in the year of your gift. Any remaining deduction over the 30% limit can be used in the next five years.

Gifts of Real Estate. Most real estate has appreciated in value, making it difficult to sell without incurring capital gains taxes. Gifts of real estate can often qualify for a tax deduction for the fair market value to the 30% limit of AGI mentioned above for gifts of securities. Special procedures need to be followed for gifts of real estate, so please contact us for details.

Give Your Home or Farm and Live There for Life. It is possible to transfer ownership of your home, farm or vacation property and retain the right to live in or use the property for the rest of your life. This is an excellent option to consider when transferring real estate to heirs is not needed or desirable. A current charitable deduction on your income tax is allowed based on the property value and your life expectancy.

Give an Asset and Receive a Welcomed Income. You can receive a lifetime income and various tax benefits by utilizing a life income plan. This giving method is especially useful for donors who want to give an asset, but need to receive an income during their retirement years.
Life income plans include:

• Charitable Gift Annuity. In exchange for a gift of cash or securities, we will agree to pay you a fixed annual income for your lifetime. This income can be paid monthly, quarterly, semi-annually or annually. Your payments can start now or at a later date, such as at retirement. The amount we can pay is based on your age. Two person rates are also available. You will not incur an immediate capital gain if appreciated securities are used to fund your Gift Annuity. Part of your annuity payment will be tax-free.

• Charitable Remainder Trust. You can create an individual income arrangement that suits your unique circumstances. You may choose a fixed or variable income stream and many other features to meet your individual and family needs. Appreciated property such as securities and real estate can be initially transferred to your charitable remainder trust and not incur a capital gains tax. Highly appreciated, low yielding assets are often used to fund Charitable Remainder Trusts. You will receive a charitable deduction for establishing a Charitable Remainder Trust.

Gifts of Life Insurance. Do you have life insurance policies that are no longer needed for their original purpose? Such policies can be given and you will receive a charitable deduction. Premiums on new or existing policies naming us as beneficiary and owner may be tax deductible.

Gifts of an Income Stream. Possibly you do not need the income an asset provides, but you want to keep the asset or pass it on to your heirs. This plan, called a Charitable Lead Trust, allows you to retain or transfer assets to family members at a reduced value, receive a current tax deduction and provide meaningful support to our work for a number of years.

Give Later Through Your Will or Living Trust. A simple bequest can provide resources to us in future years when you no longer need them. Your gift can be a specified amount or percentage of your estate's value, a specific asset, or whatever is left over after all other bequests are fulfilled. A charitable bequest may reduce the estate and inheritance taxes paid by your estate and heirs. Life-income gifts to benefit a surviving loved one can also be set up in your will or living trust.

Gifts Through Retirement Plans. Do you have a pension plan, IRA, or other retirement plan? Many people have done such a good job of saving for retirement that they may have more than they need. You can name us as a primary, partial, or contingent beneficiary of your plan just in case you don't have the opportunity to enjoy all of it. It is a simple, practical gift that takes just a few minutes to complete. Your financial advisor or employer's personnel office can provide the forms to sign.

Transfer an Account. Wyoming law allows an individual to transfer the balance of a bank account or brokerage account to someone else at the death of the account owner. Your account is set up as a Payable On Death (bank) or Transfer On Death (brokerage) account. It takes just a little time to complete; usually writing in the name of the beneficiary and your signature is all that is needed. The account still belongs solely to you for you to fully use. The balance only transfers to the beneficiary at your death. If you live in a state other than Wyoming, you may not be able to utilize a POD or TOD designation on your account. Check with your banker, financial advisor or attorney for further information.

We Like Bargains. A Bargain Sale occurs when a donor sells an asset (real estate, securities, etc.) to a charity for less than its fair market value. This gift method is useful when a donor wants to make a gift, but just can't "afford" to give it all away. The very first planned gift to Northern Rockies Radiation Oncology Center was a bargain sale of an office building over 27 years ago!