Anti-Defamation League

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Frequently Asked Questions

1. What assets can I use to make a gift to the Anti-Defamation League Foundation?
Generally speaking, during your lifetime you can make an outright gift of securities or other property (e.g. real estatecash or personal property).

Through your will or living trust or with a distribution from a retirement plan or life insurance policy, you can also designate a gift to the Anti-Defamation League Foundation.

2. What sort of gift plans also provide payment benefits to me?
You have the option of making a gift that returns income to you, your spouse, or other individuals, such as a charitable gift annuity, or a charitable remainder unitrust or annuity trust.

3. What tax deduction will I receive for my gift?
Your tax benefits will depend on several factors: the type of gift, the time at which it is made, whether it is outright or deferred, and whether it includes income payments. In general, though, here are some guidelines:

  • Outright gifts to ADLF provide a full income-tax charitable deduction. Outright gifts of appreciated securities are deductible at their fair market value, with no recognition of capital gains.
  • Gifts of personal property, like art, books and collectibles, are fully deductible so long as they are relevant to ADLF's mission. We can provide more detailed information. Click here for contact information.
  • Bequests do not generate a lifetime income tax deduction. However they are exempt from estate tax and may save taxes for your heirs.
  • Similarly, life insurance distributions to ADLF are not income-tax deductible, but are exempt from estate tax. If you have made us the irrevocable owner and beneficiary of a policy during your lifetime, you may deduct annual gifts that offset premium payments and possibly the value of your policy at the time of contribution (for more details on this point, see Question 4 below).
  • The charitable deduction for a gift that provides payments to you, such as a charitable gift annuity or a charitable remainder trust, is the fair market value of the gift asset minus the present value of the income interest you retain.

4. I want to set up a life insurance policy, name the Anti-Defamation League Foundation as beneficiary, but retain ownership of the policy. Can I deduct the premium payments I make?
No. The IRS would not consider that a "completed gift" – they'd say that, as the owner of the policy, you could change the beneficiary designation to a friend or family member. ADLF must be made the irrevocable owner of the policy for gifts offsetting premium payments to be deductible.

5. I’ve heard that transferring gifts of IRA assets to charity is advantageous. Why?
Qualified retirement plans such as IRAs, 401(k), 403(b), and Keoghs allow individuals to defer paying taxes on a portion of their income until the assets are withdrawn during retirement years. However, after a person's death, these accounts are exposed to income and in some cases estate taxes, at a combined rate that could rise to 75% or even higher on large taxable estates. The only way to avoid both income and estate tax on your retirement plan is to give those assets to a charity. By designating the Anti-Defamation League Foundation as your beneficiary, you will ensure 100% of the value of your account benefits the Anti-Defamation League Foundation.

6. I'd like to donate a painting. Will you determine its value for my income tax deduction?
The IRS requires that donors of artwork and collectibles secure an independent appraisal of the items to establish fair market value. The appraisal has to be related to the gift, too – an insurance appraisal won't suffice. We can assist you on this point.

7. I'm interested in establishing a charitable gift annuity. What financial provisions will you make for the income payments to me and my spouse?
Your charitable gift annuity will be treated as a general obligation of Anti-Defamation League Foundation, backed by all of its assets. Anti-Defamation League Foundation has an unbroken record in making timely payments to our annuitants, and that ongoing responsibility is a key element in its financial policies.

8. If I create a bequest or life income gift, will you continue to ask me for annual contributions?
Your planned gift is a significant addition to our long-term financial strength and our ability to meet the challenges and opportunities the future will bring. However, today's efforts are supported through annual gifts and we greatly appreciate and encourage any annual support you may want to consider. Please contact us if you would like to discuss any special considerations.



Compare Gift Plans Goals & Benefits Glossary Request Information

The professionals at our Department of National Planned Giving, Legacy and Endowments will be happy to discuss your interests, concerns and financial options, and work personally with you and/or your legal and financial advisors to create a plan that meets your needs and supports the Anti-Defamation League Foundation.

For more information, please contact:

Director of National Planned Giving, Legacy and Endowments
Anti-Defamation League Foundation (ADLF)
605 Third Avenue
New York, NY 10158
plannedgiving@adl.org
1-888-235-9710

This information is provided for educational purposes. The Anti-Defamation League Foundation and ADL are not financial, legal or tax advisors. Please contact your advisors regarding your financial, legal or tax needs.