Gift Type

Estate Plan

It's an unfortunate fact that many (most?) of the charitable donors out there do not have a current estate plan. Sad, but true. At the same time, a gift through a donor's estate is the most logical and frequent source of major gifts.

Charitable Gift Annuity: How Payments Are Calculated, Part 2

(Scroll down for the question)


The two main factors to keep in mind when helping donors consider a CGA are 1) age and 2) number of annuitants.

Expressed as equations, they look like this:

1) O + F + L = B  

The Older the beneficiaries/annuitants, and the Fewer beneficiaries or annuitants, and the Lower the payout rate, the Bigger the overall tax benefits.