Comparison Chart

Do you think this is a large amount of information to absorb at one time?

    We agree. There is a great deal of information to consider, and trying to make sense of it can be confusing. We encourage you not to give up. Our staff is ready and able to assist you in all of your questions - with no obligation on your part.

    To assist you in your preliminary understanding, we have included a chart below as just one more tool for your use.

The Comparison Chart condenses the gift category information into "highlights" or "bullet points."

How do you access the Comparison Chart?

• Scan the chart by simply scrolling down the page
• Click on the gift category you wish to peruse and the web will take you directly there
• Perhaps you would like to customize your view of the Comparison Chart? If you want to look at two or more of the gift categories at one time, click on the check box for those items and then click the "Compare" button and the web site will place those items together for easy viewing.
  

Comparison Chart - Gift Category Listings:

Type Of Gift	May Be Funded With	Amount Needed To Establish	Benefits For You	Benefits For Anderson University
Current / Outright Gifts	Cash, appreciated securities, closely held securities, real estate, personal property	No minimum or maximum	usually fully deductible for 100 % of the fair market value, subject to certain limitations	Funds are immediately available for use
Type Of Gift	May Be Funded With	Amount Needed To Establish	Benefits For You	Benefits For Anderson University
Charitable Lead Trusts	Cash, appreciated securities , closely held securities, real estate		Freezes value of assets contributed for gift and estate tax purposes	Provides steady flow of income for a period of years
Type Of Gift	May Be Funded With	Amount Needed To Establish	Benefits For You	Benefits For Anderson University
Life Income Gifts (irrevocable)
A. Charitable Gift Annuities	Cash, securities, some closely held securities		Guaranteed fixed income, immediate tax deduction equal to AU's remainder interest in the gift, favorable tax treatment of annuity payments	Assures future funding of the designated purpose
B. Deferred Payment Charitable Gift Annuities	Cash, securities, some closely held securities		Immediate tax deduction equal to AU's remainder interest in the gift; Future source of fixed income; favorable tax treatment of annunity payments	Assures future funding of the designated purpose
C. Charitable Remainder Unitrusts	Cash, securities, some closely held securities, real estate		Immediate tax deduction equal to AU's remainder interest in the gift, variable income that may provide a hedge against future inflation, avoidance of 100% of capital gains tax liability on gifted property. Can be tailored to your situation; permits more than two income beneficiaries; may allow deferred income if desired; excellent vehicle for real estate gifts	Assures substantial future funding of the designated purpose; donor may select the trustee, AU could, if desired, use trust as collateral for loan
D. Charitable remainder annuity trust	Cash, appreciated securities, some closely held securities		Immediate tax deduction equal to AU's remainder interest in the gift; fixed income, avoidance of all capital gains tax on gifts of appreciated property, may provide tax-free income	Same as unitrust
Type Of Gift	May Be Funded With	Amount Needed To Establish	Benefits For You	Benefits For Anderson University
Revocable Trusts	Cash, appreciate securities, closely held securities; real estate		All or part of the amount placed in the trust is available if needed by the donor; if a commercial trustee is chosen, may relieve the donor of the responsibilities and headaches of asset management; no tax deduction is available for this kind of trust	A very high percentage of revocable trusts are never revoked, giving promise of future funding to AU
Type Of Gift	May Be Funded With	Amount Needed To Establish	Benefits For You	Benefits For Anderson University
Will provisions	Cash, appreciated securities, closely held securities, real estate personal proper		Estate tax charitable deduction is available for the full fair market value of the bequeathed asset; may reduce estate and death taxes, thereby increasing the size of the estate a available for heirs	A very high percentage of will previsions are never revoked, giving promise of future support to AU
Type Of Gift	May Be Funded With	Amount Needed To Establish	Benefits For You	Benefits For Anderson University
Gifts of Insurance *If the gift is a paid-up policy		Unlimited	Immediate income tax deduction for the value of the policy at the time of transfer	Assures substantial future funding of the designated purpose. AU may also borrow against the policy or cash it in
Type Of Gift	May Be Funded With	Amount Needed To Establish	Benefits For You	Benefits For Anderson University
Gifts of Insurance *If AU is made the owner and beneficiary of a permanent policy		Unlimited	Immediate income tax deduction for the value of the policy at the time of transfer; future premium payments may be deducted as gifts	Assures substantial future funding of the designate purpose; AU may also borrow against the policy or cash it in
Type Of Gift	May Be Funded With	Amount Needed To Establish	Benefits For You	Benefits For Anderson University
Gifts of Insurance *When AU is the beneficiary but not the owner		Unlimited	No tax deduction but this enables you to leverage your gift substantially; you may change the beneficiary later or borrow against the policy	Promise of future support to AU