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Gift Option Matrix

Outright Gifts
What are they?	Cash or Check Appreciated Publicly Traded Securities Closely Held Stock Tangible Personal Property (jewelery, art, antiques) Appreciated Real Estate Life Insurance (already existing or new policies)
Is it for me?	Anyone seeking to make a gift and qualify for tax savings
What are the benefits for me?	Income tax charitable deduction Possible avoidance of capital gain taxes Significant contribution to help create a lasting legacy for the beneficiary of your choice
What are the benefits for The Catholic Foundation of Utah?	Allows for immediate funding of endowments

Named Family Funds (including Donor Advised Funds)
What are they?	Endowment Funds created by you in the name of your family Cash or Check Appreciated Publicly Traded Securities Closely Held Stock Tangible Personal Property (jewelery, art, antiques) Appreciated Real Estate Life Insurance (already existing or new policies)
Is it for me?	$10,000 minimum payable over time
What are the benefits for me?	Retain the right to advise the Foundation of appropriate income beneficiaries (Donor-Advised Funds). Name the program, ministry or organization to benefit from your gift Legacy Leadership Membership Income and possible estate tax deduction Create a lasting legacy for your family
What are the benefits for The Catholic Foundation of Utah?	Allows us to invest now, creating a source of perpetual income for the beneficiary of your choice
How can I fund it?	Cash Publicly Traded Securities Closely Held Stock Real Estate Personal Property After established, name the Foundation as beneficiary of retirement plans, insurance policies, and bank, brokerage and other accounts Bequests made through your will or living trust

Retained Life Estate Gifts
What are they?	Through a retained life estate, a donor makes a gift of a personal residence to The Catholic Foundation of Utah and the donor retains the right to live in the home for life.
What are the benefits for me?	Making a gift of property while retaining a life estate provides the donor with a charitable income tax deduction based on the value of the property, the age of the donor, and his or her life expectancy. For a gift of appreciated property, a donor may claim a charitable income tax deduction for up to 30% of the adjusted gross income.ublicly Traded Securities Legacy Leadership Membership
What are the benefits for The Catholic Foundation of Utah?	Allows us to plan for the future benefits your gift will bring
How can I fund it?	Personal residence (donor retains tax and maintenance obligations)

Revocable Gifts
Wills, Living Trusts, Retirement Plans, Insurance Policies, Financial Accounts
What are they?	Gifts made through your will, revocable living trust, retirement plan, insurance policy and bank, brokerage and other accounts that can be changed at any time up until the time of your passing.
Is it for me?	It is for those who need assets during their lifetime but want to make a significant gift
What are the benefits for me?	Flexible-you can retain the ability to redirect your gift Possible estate tax deduction Leave a lasting legacy Legacy Leadership Membership
What are the benefits for The Catholic Foundation of Utah?	Allows us to plan for the future benefits your gift will bring
How can I fund it?	Cash Securities Real Estate Personal Property Name the Foundation as beneficiary of retirement plans, insurance policies, and bank, brokerage and other accounts

Irrevocable Life Income Gifts
*Charitable Gift Annuity*
What is it?	You make a gift to the Foundation and receive fixed income for life
Is it for me?	Must be 60 or older Best for people 70 or over who want fixed income payments
What are the benefits for me?	Guaranteed fixed income for life Income tax charitable deduction Favorable treatment of capital gains on appreciated assets Legacy Leadership membership
What are the benefits for The Catholic Foundation of Utah?	Allows us to plan for the future benefits your gift will bring
How can I fund it?	Cash-$5,000 minimum Securities-$5,000 minimum

Deferred Gift Annuity
What is it?	You make a gift now and defer your fixed income payments until a future date
Is it for me?	Must be 30 years old to create and 50 or over to receive payments Best for those looking to meet future financial objectives
What are the benefits for me?	Guaranteed fixed income for life Defer payments until you need them Income tax charitable deduction Favorable treatment of capital gains on appreciated property Legacy Leadership membership
What are the benefits for The Catholic Foundation of Utah?	Allows us to plan for the future benefits your gift will bring
How can I fund it?	Cash-$5,000 minimum Securities-$5,000 minimum

*Charitable Remainder Unitrust*
What is it?	Individual trust where you receive income for life or term of years based on an annual valuation of the trust assets.
Is it for me?	Best for those seeking to make a substantial gift with significant tax advantages
What are the benefits for me?	Income for life or a term of years based on a percentage of the trust value each year Income tax charitable deduction One variation of this trust is the preferred vehicle for gifts of real estate Favorable treatment of capital gains on appreciated property Flexibility to meet income needs Professional investment management Legacy Leadership membership Can name multiple charitable income beneficiaries
What are the benefits for The Catholic Foundation of Utah?	Allows us to plan for the future benefits your gift will bring
How can I fund it?	Cash, Securities, Real Estate

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Catholic Diocese of Salt Lake City Pastoral Center, 27 C Street, Salt Lake City, Utah 84103 801-328-8641