Planned Giving to the Ammonia Refrigeration Foundation

Planned giving is a wonderful way to support ARF. Many people think of it as deferred giving because the most common gift is one through a will, living trust or other estate document.

ESTATE GIFTS
These are critical sources of funding for ARF, and they are easy to do. Simply decide if you would like to give ARF a specific dollar amount, a set percentage of your estate or a specific asset, or include ARF as a contingent or residual beneficiary of your estate. Once that is decided, provide your attorney with Bequest Language and a description of the gift which should be inserted into your will.

RETIREMENT AND INSURANCE
Another simple way to support ARF is to name ARF as beneficiary of your retirement plan or life insurance policy. Contact your plan administrator or insurance agent for instructions on how to add or change a beneficiary. New tax laws allow individuals age 70-1/2 or older to make tax-free gifts to qualified charitable organizations using funds transferred directly from their IRAs.

SECURITIES
You may find that making a gift of appreciated securities can provide you with an ideal way to donate to ARF. There are several benefits to making your gift in the form of appreciated assets. You would be entitled to a charitable income tax deduction for the full fair market value of your securities. In addition, you would avoid the capital gains taxes on the sale of your assets. If you were to sell your stocks or mutual funds yourself, you would generate a tax liability in the form of a capital gain. By donating the security directly to ARF you avoid that tax liability. The process is simple. You can transfer directly from your brokerage account to the Foundation's brokerage account.

MEMORIAL GIFTS
Many ARF donors make gifts to honor the memory of friends and loved ones. This is a wonderful tribute.


Disclaimer: ARF is not engaged in rendering legal or tax advisory service. For advice or assistance in specific cases, the services of an attorney or other professional advisor should be obtained. The description of planned giving is to provide accurate and authoritative information of a general character only. Watch for tax law revisions. State laws govern wills, trusts, and charitable gifts made in a contractual agreement. Advice from legal counsel should be sought when considering these types of gifts.

To set up a planned giving arrangement please contact us at foundation@iiar.org