There is a powerful way to pass assets to your heirs at a significantly reduced gift and estate tax cost, and provide years of income to the Guggenheim.

It's called a charitable lead trust, and if estate preservation is a planning priority for you it is definitely worth looking into.

How does it work? You transfer appreciating assets into the lead trust; the charitable trust pays the Guggenheim income for a term of years; at the end of the term the balance of the charitable lead trust passes to your heirs. Gift or estate tax on the transfer is reduced by the value of our income interest. The trust can even be set up to reduce your gift or estate tax liability to zero.

Best of all, your heirs pay no capital gains tax on any appreciation in the assets that occurs during the term of the charitable lead trust.

Read more, e-mail us, or contact us at 212 423 3500.

If you have no spouse and you leave assets in your IRA, 401(k), 403(b), Keogh or other qualified retirement plan when you die, your estate may have to pay combined taxes of up to 70% on those assets before your heirs can receive them!

The problem is "IRD"—Income in Respect of a Decedent—and there is a creative, charitable solution you may want to consider.

Read more, e-mail us, or contact us at 212 423 3500.

You can give your residence or vacation home to the Guggenheim, take an immediate income tax deduction, and retain the right to live there for the rest of your life.

A retained life estate allows you to use what may be your most valuable asset to make a gift to us without disturbing the security of your living arrangements.

Read more, e-mail us, or contact us at 212 423 3500.

Your charitable gift can return payments to you for life.

In exchange for your gift, you can receive:

• The security of lifetime annuity payments (one or two beneficiaries);
• High rates of return;
• An immediate income tax deduction;
• Capital-gains tax savings if you donate appreciated assets;
• Tax-advantaged income (part ordinary, part capital gains, and part tax-free);
• A choice of immediate, deferred, or flexible payments; and
• The satisfaction of making a significant charitable gift.

The Guggenheim is not yet offering charitable gift annuities; however, please let us know if you would be interested in creating one.

Read more, e-mail us, or contact us at 212 423 3500.

You can give many kinds of marketable, appreciated property—closely-held stock, real estate, or partnership interests—to a charitable remainder unitrust and receive significant tax and income benefits.

You will receive income for life plus an immediate charitable deduction, avoid the capital gains tax, and benefit the Guggenheim at the same time.

You can even arrange for your assets to grow tax-free until you turn the "income spigot" on at retirement or some other future event, such as the start of your child's education.

Read more, e-mail us, or contact us at 212 423 3500.

Charitable Gift Annuities* offer a stable alternative to the fluctuations of the market.

Current stresses in the market have reduced interest rates on bonds and savings instruments to lows not seen in many years. Investors looking for ways to capture the remaining gains in their stock portfolios enjoy few reinvestment options.

One strategy is a charitable gift annuity. This simple gift plan makes fixed lifetime payments to up to two beneficiaries at rates higher than those of most bonds and CDs.

While a gift annuity is not meant to be competitive with a commercial annuity, it does share the feature of paying part of the donor's contribution back as a tax-free return of principal. That, plus careful investment management, makes charitable gift annuities increasingly attractive to donors. It allows you to make a significant gift while securing hard-to-find income and tax benefits.

The Guggenheim is not yet offering charitable gift annuities; however, please let us know if you would be interested in one.

Read more, e-mail us, or contact us at 212 423 3500.

The balance remaining in your retirement plan after your death may be subject to federal estate tax, as well as income tax—and, if you name a grandchild as beneficiary, to the generation-skipping tax. The result can be that only 20 to 25 cents on the dollar may be left for your family.

Why give so much of your hard-earned retirement assets to the government when you can give them to the Guggenheim instead?

Direct the balance of your plan to the Guggenheim, and use other assets—not subject to all the taxes applied to retirement assets—to make gifts to your family.

Recent IRS regulations make it easier to make the Guggenheim a beneficiary.

Read more, e-mail us, or contact us at 212 423 3500.

You don't have to use cash to make a gift!

You can give us appreciated stocks, bonds, or mutual fund shares instead. Your charitable deduction will be the full, fair market value of the securities, with no capital gains liability on their appreciation.

Buy low and give high, and use a gift asset that cost you less than the tax deduction you'll get for it today.

Read more, e-mail us, or contact us at 212 423 3500.

A "hidden asset" can make you a significant donor to the Guggenheim.

If you are maintaining life insurance coverage that your family no longer needs, consider giving the (paid-up) policy to us. You'll receive an immediate charitable deduction and deliver a substantial gift to the Guggenheim, without affecting your investment portfolio or cash flow.

Read more, e-mail us, or contact us at 212 423 3500.

You may be holding assets that would benefit the Guggenheim more than they do you.

Do you have artwork that would enrich our collection? Books and collectibles that are relevant to our history and mission?

Gifts like these can provide direct benefit to us and an immediate tax deduction for you.

Read more, e-mail us, or contact us at 212 423 3500.

You can make a gift to the Guggenheim that costs you nothing during your lifetime.

Make us a beneficiary of your will or revocable trust—and help to guarantee our future financial strength without affecting your current asset balance or cash flow.

Read more, e-mail us, or contact us at 212 423 3500.

You don't have to be wealthy to make a significant gift to the Guggenheim.

We offer techniques that stretch your giving ability. Give appreciated assets instead of cash; make us a beneficiary of your will or revocable trust; use life insurance to give from income rather than capital; receive income back from us in return for your contribution.

We want to help you make a gift that makes a difference.

Read more, e-mail us, or contact us at 212 423 3500.

Did you know that there is a family of gifts you can make to the Guggenheim that pay you income back?

Here's a technique to stretch your giving ability: give us an asset, yet retain (or increase) its income payments to you. We can guide you through every step of these creative gift plans.

When you click on "Read more..." below, read items #3 and #4 for details.

Read more, e-mail us, or contact us at 212 423 3500.

If you want maximum flexibility and maximum effectiveness in your giving, consider a Charitable Remainder Unitrust benefiting the Guggenheim.

Unitrusts offer you more planning options than any other life-income gift:

• The unitrust can grow tax-free until an event that you choose (retirement; the sale of a trust asset) begins income payments;
• The unitrust can pay income to more than one beneficiary;
• It can pay income for a term of years instead of lifetime—to help grandchildren with tuition costs, for instance;
• It can hold a temporarily illiquid asset, such as closely-held stock or commercial real estate;
• You can choose the trustees of your unitrust.

Read more, e-mail us, or contact us at 212 423 3500 for more information.

Did you know you can lock in the remaining gains on your appreciated securities, and receive income based on their market value for the rest of your life?

In exchange for your gift of appreciated stock, you can receive:

• The security of lifetime annuity payments (one or two beneficiaries);
• High rates of return;
• An immediate income tax deduction;
• Capital gains tax savings on the stock you donate;
• Tax-advantaged income (part ordinary, part capital gains, and part tax-free);
• A choice of immediate, deferred, or flexible payments; and
• The satisfaction of supporting the Guggenheim.

Read more, e-mail us, or contact us at 212 423 3500.

"I can't make a gift to charity—I'm saving for retirement."

A deferred gift annuity* can help you do both—it begins lifetime payments when you want them—and most donors choose retirement as the starting point.

• The deferral allows the charity to offer you a higher payment rate than for immediate-payment gift annuities, and
• It generates a larger charitable deduction.

These features make the deferred gift annuity an attractive option for donors in high-earnings years, looking for a significant tax deduction now and an additional source of retirement income later.

The Guggenheim is not yet offering charitable gift annuities; however, please let us know if you would be interested in creating one.

Read more, e-mail us, or contact us at 212 423 3500.

Have the tax benefits from your limited-partnership shares run out?

Investors who acquire limited-partnership shares to participate in initial tax losses can donate the shares to us when the partnership begins distributing income. The gift will provide a charitable deduction, remove partnership distributions from your taxable income, and direct a stream of income for us.

We'll be happy to work with you on the details. (For the gift to work, the partnership has to approve transfers, and we have to review the transaction.)

It's the creative gift for creative investors.

Read more, e-mail us, or contact us at 212 423 3500.

You Don't Have to Tap Your Nest-Egg to Build Our Nest-Egg

Use life insurance to create an endowment from your income rather than your capital. Affordable premiums build coverage that will deliver a significant gift to us. Leverage modest annual gifts into the equivalent of a substantial bequest or trust distribution.

Make us the irrevocable owner of the policy and receive a charitable deduction for your gifts covering our premium payments. We’ll work with you on this and other details that maximize the benefits of using life insurance to make your gift.

Read more, e-mail us, or contact us at 212 423 3500.

You can give almost any kind of highly appreciated property—such as closely-held stock, real estate, partnership interests, or valuable art—to a charitable remainder trust and receive major tax and income benefits.

You can receive income for life, a chartitable deduction, avoid all capital gains tax, and benefit the Guggenheim at the same time.

You can even allow your assets to accumulate tax-free until you turn the "income spigot" on at retirement or some other future event, such as the start of your child's education.

Read more, e-mail us, or contact us at 212 423 3500.

Your Giving Can Go On ...

We depend on the annual, unrestricted support that you and other donors provide. Annual gifts supplement our traditional sources of revenue, and help ensure that we will meet the obligations and expenses that each year brings us.

Ever think about the long-term difference your support would make if it were available to us in perpetuity? It's possible—if you endow your annual gift.

How? Direct a bequest or distribution from your revocable trust to our endowment, and tell us to use the annual income it generates as your ongoing unrestricted support. We can advise you on the bequest amount that, as principal in our endowment, will produce income equal to the annual gift you're contributing today.

If you believe that we will continue to make a difference long into the future, your annual support can do the same.

For more information e-mail us, or contact us at 212 423 3500.

"I'm Too Young to Make a Planned Gift to the Guggenheim."

You're never too young to plan before you give. Right now you may be focused on accumulating assets and meeting the obligations of a growing family—can you also support us significantly? Because we are so grateful for your generous interest, we offer giving techniques that fit your circumstances now and stretch your ability to give:

• Writing your will? Make the Guggenheim the beneficiary of a contingent bequest—we'll receive the gift if the originally designated beneficiary cannot accept it.
• A new life insurance policy can be funded from your annual income rather than a transfer of capital. It builds a substantial gift that will strengthen our endowment.
• Alternately, you may be carrying a paid-up insurance policy whose coverage your family no longer needs. A gift of the policy will bring us immediate benefits and generate an immediate tax deduction for you.
• A deferred gift annuity* provides a significant tax deduction now and lifetime payments when you need them most—after you retire. You can create a deferred annuity each year during high-earnings years from dollars you've already earmarked for retirement saving, and schedule a combined payment from the annuities starting at a date you specify.

The Gugenheim is not yet offering charitable gift annuities; however, please let us know if you would be interested in creating one.

For more information e-mail us or contact us at 212 423 3500.

Same Gift, Better Deduction

We've told you that a donation using appreciated securities produces a charitable deduction in the amount of the full, fair market value of the stock, with no liability for capital gains—a great tax benefit!

So why give the Guggenheim cash if you could give stock? Because you may be able to take advantage of one tax benefit that a gift of cash offers.

A $10,000 gift of cash produces the same deduction as a $10,000 gift of appreciated securities or other assets. However, the IRS allows you to claim the deduction for the cash gift up to 50 percent of your adjusted gross income ("AGI"—the figure at the bottom of the first page of Form 1040. See Glossary for full definition). The gift of stock may only be claimed up to 30 percent of AGI.*

So if this will be a high earnings year for you, you will be able to offset more taxable income with the deduction from a cash gift.

We can help you determine which gift asset will work harder for you.

* Deductions in excess of the percentage limits aren't wasted—the balance may be claimed during the five years after your gift is made.

Read more, e-mail us, or contact us at 212 423 3500.

You don't have to use cash to make your gift.

You can give us appreciated securities instead, and use an asset that cost you less than the tax deduction you'll get for it today.

Read more, e-mail us, or contact us at 212 423 3500.

You may be holding assets that would benefit the Guggenheim more than they do you such as a life insurance policy that you no longer need.

Read more, e-mail us, or contact us at 212 423 3500.

You may be holding assets that would benefit the Guggenheim more than they do you such as a parcel of real estate like a second home or undeveloped land.

Read more, e-mail us, or contact us at 212 423 3500.

You can make a gift to the Guggenheim that costs you nothing during your lifetime.

Make us a beneficiary of your will or revocable trust and leave your cash flow and current financial planning uninterrupted.

Read more, e-mail us, or contact us at 212 423 3500.

You don't have to be wealthy to make a significant gift to the Guggenheim.

Make us a beneficiary of your will or revocable trust and leave your cash flow and current financial planning uninterrupted.

Read more, e-mail us, or contact us at 212 423 3500.

Did you know that there is a family of gifts you can make to the Guggenheim that pay you income back?

Read items #3 and #4 after you click on "Read more..." below.

Read more, e-mail us, or contact us at 212 423 3500.

If you want maximum flexibility and maximum effectiveness in your giving, consider a charitable remainder trust (a CRT) benefiting the Guggenheim.

Charitable remainder trusts come in two versions:

• A unitrust pays you and/or other beneficiaries income as a fixed percentage of value of the trust principal. The unitrust is revalued annually, and income in excess of the percentage payout is reinvested.
  (Read more...)
• Alternately, an annuity trust pays you and your beneficiaries a fixed income.
  (Read more...)

e-mail us or contact us at 212 423 3500 for more information.

Solomon R. Guggenheim Foundation
1071 Fifth Avenue
New York, NY 10128-0173
212 423 3500