Northern California Presbyterian Homes & Services: Ways to Make a Gift

The Sequoias–Portola Valley

The Sequoias–San Francisco

The Tamalpais, Marin County

Equity-based Manufactured Housing

The Woods, Mendocino County

NCPHS Foundation: Ways to Make a Gift

There are several ways to make a gift to NCPHS Foundation.

Checks can be mailed to the attention of Judy Loura, Executive Director, NCPHS Foundation, 1525 Post Street, San Francisco, CA 94109.

Planned gifts such as Charitable Gift Annuities and Remainder Trusts are a wonderful way to leave a legacy and increase your income at the same time.

For more information about a gift of appreciated assets or any planned giving donation types, please contact NCPHS Foundation Executive Director, Judy Loura, at 415-202-7805.

Current Gifts

This is a gift of cash, securities, personal or real property. The value of this type of gift is that it is immediately available to the Foundation to support program needs. Current gifts may be given to the Unrestricted Fund or for specific designations (e.g., Tomorrow Fund, Community Services, Health Center, Special Projects).

Planned Gifts

This is a gift of cash, appreciated securities, or real property that is transferred to The Foundation for future use. The Foundation does not receive support from this type of gift until the income beneficiaries are deceased. A planned gift will keep alive the memory and generosity of the donor and will ultimately support the donor’s designated interests within NCPHS.

The following are types of Planned Gift instruments offered by NCPHS Foundation:

Gift Annuity

A Gift Annuity is a written contract that guarantees lifetime income and is issued through the Presbyterian Foundation. The donor’s income amount is fixed for life based on the age of the donor at the time of the gift. A percent of the income is usually tax-free.

Minimum investment: $10,000

Annuity Trust

Foundation Trustees normally invest Trust gifts in a combination of stock and bond funds. The donor’s income may be negotiated with the Foundation Trustees, and the dollar amount is then fixed for life.

Minimum investment: $50,000

Unitrust

A Unitrust pays a percentage of its value to the beneficiary each year. The donor’s income percentage may be negotiated with the Foundation Trustees. Since the Unitrust is re-valued each January 1, the income may grow over the years as an inflation hedge.

Minimum investment: $100,000

Lead Trust

The donor transfers an asset into a trust that will pay annual income to the Foundation for a period of years (e.g. 20). At the end of the trust term, the property is transferred to the donor’s designated beneficiary (often to a descendent generation), at a reduced gift/estate tax cost.

Minimum investment: $100,000

Charitable gift annuities and trusts provide the donor(s) with the following benefits:

Lifetime income, usually at a favorable interest rate
Immediate tax deduction, usually near 50% of the gift amount
Little or no capital gains tax on appreciated property
The abililty to give much larger gifts, usually out of capital assets, because the donor receives lifetime income.

Bequest

This is a gift that is given from one’s estate at life’s end. Often donors leave a percentage of their estates to NCPHS Foundation. Donors may also designate the Foundation as the ultimate beneficiary of their life insurance, IRAs, and/or 401K accounts—which can create significant tax savings for their estates.