A Donor-Advised Fund (DAF) is like your own charitable giving account. You contribute appreciate assets like stock or cash to the fund and then recommend grants to nonprofits like JBU, all while potentially reducing taxes.

Individuals aged 70 ½ and older can make direct transfers (up to $100,000 each calendar year) from their individual retirement account (IRA) to qualified charitable organizations like JBU. A direct transfer to JBU generates neither taxable income nor a tax deduction, so there is a benefit even if you do not itemize your tax deductions. Amounts given in this way count toward the required IRA minimum withdrawal amounts for the year of the gift. You can also remember JBU in your future plans by naming us as a charitable beneficiary of your retirement account, providing you with a tax-wise and creative way to support the university with a future gift. For more information, contact your financial advisor.

A charitable remainder unitrust (CRT) provides lifetime income from assets you irrevocably donate to a newly-created charitable trust. You receive a fixed percentage of the value of the trust, usually 5-7% annually. JBU matches CRT gifts at 70% of the value of the CRT. A CRT can be funded with various assets, including cash, appreciated securities or real estate. The remaining value of the CRT will transfer to JBU at the time of the donor’s passing. For more information, email us or call us at 479-524-7429.

A charitable gift annuity (CGA) provides lifetime income. In exchange for an irrevocable gift of cash or appreciated assets, JBU agrees to pay guaranteed fixed income to one or two individuals each year for life. Our team can provide a detailed gift illustration showing your benefits based on gift timing, age, gift amount and the type of asset being donated. JBU matches CGA’s at 70% of the value of the CGA. For more information, email us or call us at 479-524-7429.

Since January 1, 2023, people who are 701/2 or older may make a one-time, tax-free gift from their IRAs of up to $50,000 (up to $100,000 for a couple) to a charitable gift annuity (CGA). This life-income gift, a legacy IRA QCD, differs from the standard QCDs approved in the initial SECURE Act.

Wills and trusts are some of the simplest, most impactful ways to give a gift to JBU or another charity. To make a charitable bequest, simply allocate a portion of your estate to a non-profit(s) in your legal will or trust. This can usually be done in one of three ways:

• A percentage of your total estate
• A specific amount of cash
• The remaining value of the estate after other allocations

You can irrevocably transfer your personal residence or farm to JBU but retain the right to occupy (or rent out) the property for the rest of your life while receiving an immediate federal income tax charitable deduction for a portion of your home’s value. You continue paying the real estate taxes, insurance and maintenance fees on the property. Upon your passing, JBU will take possession, and the proceeds from the property sale will support JBU in the area you designate. For more information, email us or call us at 479-524-7429.

Donating appreciated stocks can provide substantial support to JBU and potentially help you avoid capital gains taxes and claim a tax deduction based on the appreciated value of your stocks.

A Qualified Charitable Distribution (QCD) is a direct transfer of funds from your IRA to JBU or other charity, which counts towards your Required Minimum Distributions (RMD) for the year without treating the distribution as taxable income.

A non-cash asset is a non-monetary good. These gifts can include vehicles, equipment, livestock, precious metals, and crypto.