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Charitable Gift Annuity - Immediate

Receive a fixed payout and significant tax benefits.

How it works

  • You transfer cash or securities to UCLA.
  • UCLA pays you, or up to two annuitants you name, a lifetime annuity.
  • The principal passes to UCLA when the contract ends.

Benefits

  • You receive an immediate income tax deduction for a portion of your gift.
  • Your lifetime annuity is backed by a reserve and the full assets of UCLA.
  • Your annuity payments are treated as part ordinary income, part capital gain income (15%), and part tax-free income.
  • You have the satisfaction of making a significant gift that benefits you now and UCLA later.

Charitable Gift Annuity Calculator

Charitable Gift Annuity - Deferred

Recommended for younger donors to build retirement earnings for the future.

How it works

  • You transfer cash, securities or other property to UCLA.
  • Beginning on a specified date in the future, UCLA begins to pay you, or up to two annuitants you name, fixed annuity payments for life.
  • The principal passes to UCLA when the contract ends.

Benefits

  • Deferral of payments permits a higher annuity rate and generates a larger charitable deduction than with a regular Charitable Gift Annuity.
  • You can target your annuity payments to begin when you need them, such as retirement or when a grandchild needs help with tuition payments.
  • The longer you defer payments, the higher the effective rate you will receive.
  • You have the satisfaction of making a significant gift now that benefits both you and UCLA later.

Charitable Gift Annuity Calculator - Deferred

Charitable Lead Trust

Discover an innovative way to pass appreciating assets on to family members while making gifts in the interim.

How it works

  • You contribute securities or other appreciating assets to a charitable lead trust.
  • The trust makes annual payments to UCLA for a period of time.
  • When the trust terminates, the remaining principal is paid to your heirs.

Benefits

  • The present value of the income payments to UCLA reduces your gift/estate tax.
  • All appreciation that takes place in the trust goes tax-free to your heirs.
  • The amount and term of the payments to UCLA can be set so as to reduce or even eliminate transfer taxes due when the principal reverts to your heirs.
  • You have the satisfaction of making a significant gift to UCLA now that reduces the taxes due on transfers to your heirs later.

Charitable Lead Trust Calculator

Remainder Annuity Trust

Make a large gift and receive a fixed-income payout each year.

How it works

  • You transfer cash, securities or other appreciated property into a trust.
  • The trust makes fixed annual payments to you or to beneficiaries you name.
  • When the trust terminates, the remainder passes to UCLA.

Benefits

  • You receive an immediate income tax deduction for a portion of your contribution to the annuity trust.
  • You pay no upfront capital gain tax on any appreciated assets you donate.
  • You or your designated income beneficiaries receive stable, predictable income for life or a term of years.
  • You have the satisfaction of making a significant gift that benefits you now and UCLA later.

Remainder Annuity Trust Calculator

Remainder Unitrust

Make a large gift and create a flexible source of retirement income.

How it works

  • You transfer cash, securities or other appreciated property into a trust.
  • The trust pays a percentage of the value of its principal, which is re-valued annually, to you or to beneficiaries you name.
  • When the trust terminates, the remainder passes to UCLA.

Benefits

  • You receive an immediate income tax deduction for a portion of your contribution to the unitrust.
  • You pay no upfront capital gain tax on appreciated assets you donate.
  • You or your designated beneficiaries receive income for life or a term of years.
  • You can make additional gifts to the trust as your circumstances allow and qualify for additional tax deductions.
  • You have the satisfaction of making a significant gift that benefits you now and UCLA later.

Remainder Unitrust Calculator

Testamentary Life Income Gifts

One gift in your estate can benefit both your family and UCLA.

How it works

  • You write a will or revocable trust directing a bequest to UCLA.
  • You provide that the bequest first create a life-income gift benefiting your heirs.
  • After their income interest terminates, the remaining balance in the gift passes to UCLA.

Benefits

  • One estate asset can benefit both UCLA and your heirs.
  • Resulting charitable estate-tax deduction will lower the cost of providing for children and family.
  • Provisions are revocable during your lifetime, increasing your planning flexibility.

If you prefer to have a confidential conversation with one of our planned giving directors, simply call 310/794-2334 or 800/737-UCLA (8252). You can also email us at giftplanning@support.ucla.edu or send us an information request through Contact Us.


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