Life Income Gifts provide you or your designated beneficiary an income for life in exchange for your gift. They can be established in several ways, the most common of which includes the following:

Charitable Gift Annuity
Through a Charitable Gift Annuity, you can make a gift to ERH and receive a fixed income for life. For many ERH friends, the dependable, fixed payments make this option even more attractive. The minimum gift is $10,000. Benefits include:
1. A guaranteed income for life based on attractive rates.
2. An immediate federal income tax deduction.
3. The elimination of capital gains taxes, if funded through appreciated assets.
4. A possible reduction in estate taxes.
5. Some of the income from the annuity received would be tax exempt.

Sample One-Life Gift Annuity Rates
As recommended by the American Council on Gift Annuities, effective July 1, 2006.

Is a Gift Annuity Right for You?
Would you like to get better income from the money you have invested? Do you have stock that has increased in value, but doesn't produce much of an income? Would a charitable deduction and some tax-free income help you?

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Charitable Gift Annuities.

Charitable Remainder Trust
A Charitable Remainder Trust usually involves larger sums of money ($100,000 or more) and is individually managed. Like the Charitable Gift Annuity, the Charitable Remainder Trust provides income for life, an income tax deduction, relief from capital gains taxes (if funded through appreciated property), and a possible reduction in estate taxes.

A Charitable Remainder Trust can be added to over the years, and a portion of the Trust can be set aside for growth as a hedge against inflation. The rate of return fluctuates based on the performance of the portfolio. If you are seeking a set rate of return annually, a Charitable Remainder Annuity Trust is an option to consider.

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Charitable Remainder Trusts.

Charitable Lead Trust
The Charitable Lead Trust, another estate planning tool, enables you to transfer assets to a trust that pays its income to the charity for a set period of time. At the end of the term, the principal and all capital appreciation returns to you or others that you name.

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Charitable Lead Trusts.

The consequences of a charitable gift depend in significant part on each donor's particular circumstance. This general discussion of ways to give does not address every issue, nor does it take into consideration the type of assets you have, your individual tax situation or your estate and gift tax planning objectives. You are most strongly urged to consult your tax and estate planning advisors.