Other Charitable Gifts
Charitable Lead Trust
Enables a donor to transfer assets to a trust that pays income (donor/trustees determine the payout rate) to Episcopal Relief & Development for a set term of years. At the end of the term, the remainder transfers back to the donor or heirs. The donor receives a tax deduction, and the contribution may reduce estate taxes.
Charitable Life Estate Contract
Allows the donor to deed real property to Episcopal Relief & Development while retaining the right to live in the property until death. The donor receives a tax deduction and the property may avoid estate taxes and capital gains tax. The contract must specify who pays for maintenance, taxes, insurance, etc. on the property. Vacation property and domiciles may be used, but businesses may not.
Life Insurance
Enables a donor to purchase a life insurance policy and name Episcopal Relief & Development as the owner and beneficiary. The donor can contribute to Episcopal Relief & Development to pay for the premiums and receive a deduction for the contribution. If a donor makes Episcopal Relief & Development the owner and beneficiary of an existing policy, he/she gets an additional deduction for the current value of the policy.

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