Charitable Gift Annuities

A charitable gift that provides lifetime income and support for your community

In today's economic environment, your client may want to consider the many advantages of a gift annuity as a tool to help give back to their community. The concept of a gift annuity has been around for more than a century. The process of establishing a gift annuity is neither lengthy, complicated, nor does it involve any costs. The gift annuity is a basic agreement between your client and the Nebraska Community Foundation that will instantly benefit them and eventually benefit their community community. The minimum gift size is $20,000, and the income payments can begin as early as age 65.

The Gift Annuity Will:

• Help your client’s hometown
• Increase your client's income
• Provide a guaranteed fixed income for life
• Allow your client to enjoy partially tax-free income
• Provide a charitable income tax deduction in the year of the gift
• Make payments now or in the future

A Gift That Lives With You

A gift annuity allows your client to make gift of cash or stock to support your community while providing them with a guaranteed income source. Their gift works during their lifetime by paying them a level and partially tax-free income. They can also choose to benefit someone else. For example, income payments can be continued for their spouse or another loved one after their death. Upon the death of the last income recipient, the annuity will support the community as directed.

Current Payment Gift Annuity

Rates for One Life Current Payment Gift Annuity*

Age	Rate	Age	Rate
65	3.7%	80	5.8%
70	4.1%	85	6.8%
75	4.8%	90	8.0%

Rates effective January 1, 2012.

Deferred Payment Gift Annuity

An option that many consider is a deferred payment gift annuity. By deferring your clients guaranteed, fixed annuity payments until at least age 65 or beyond, your client can increase the amount he/she receives each year, while increasing his/her current charitable income tax deduction.

Rates for One Life Deferred Payment Gift Annuity Rates* Number of years Payment Deferred

Age	5 yrs	10 yrs	15 yrs
50	N/A	N/A	6.6%
55	N/A	5.5%	7.2%
60	4.5%	6.0%	8.4%
65	5.0%	7.0%	10.0%

Rates effective January 1, 2012.