Make a Gift to National Stroke Association

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1 Make a Gift to National Stroke Association Your gift today can help further National Stroke Association s mission to reduce the incidence and impact of stroke. If you are in interested in making a charitable gift, please see the descriptions of the different types of gifts below. Together we can drastically increase awareness of stroke and quality of life for stroke survivors. Make a difference for yourself, your loved ones and your community by giving today! 1. Outright Cash Gifts It s simple! Cash gifts can be made in currency, by check or credit card or through any other form of cash transfer. Cash can also be used to fund other charitable giving arrangements, including charitable gift annuities, charitable lead trusts and charitable remainder trusts. Cash gifts to National Stroke Association give you several distinct benefits: Cash gifts are the simplest form of charitable giving. No trusts or other legal documents need to be drafted. A cash gift to National Stroke Association allows you to take a charitable contribution deduction on your taxes for the year you make the gift. Generally you may deduct the value of the cash you contribute up to 50 percent of your adjusted gross income. Gifts of cash thus have an advantage over gifts of capital gain property, which are deductible only up to 30 percent of your adjusted gross income. Any amount of cash you contribute in excess of 50 percent of your adjusted gross income may be deducted in the five years after the year you make the gift. Cash gifts also give you the satisfaction of knowing that you have provided an immediate benefit to National Stroke Association.

2 2. Gifts of Appreciated Securities You may give us appreciated securities. We sell the securities and use the proceeds to further the mission of National Stroke Association. A gift of appreciated securities may also be used to fund a charitable gift annuity, a charitable lead trust or a charitable remainder trust. You may take a charitable contribution deduction on your income taxes for the fair market value of the securities you contribute, valued as of the date you make the contribution, regardless of the price you originally paid for the securities. You avoid paying any capital gains taxes that you would otherwise have incurred by selling the securities. Gifts of appreciated securities also give you the satisfaction of knowing that you have provided an immediate benefit to National Stroke Association. 3. Gifts of Real Estate There are many ways that real estate can be used to benefit National Stroke Association. The simplest method is to deed the real estate to National Stroke Association. We will sell the property and use the proceeds to further our charitable mission. What if I am still living on the property? No problem! You can give National Stroke Association a remainder interest in your residence and continue to live on the property. You get a charitable contribution deduction for the value of the remainder interest. The same rule applies for a remainder interest in a farm. What if I want money back upon contributing the property? Consider doing a bargain sale. A bargain sale is where you sell the property to National Stroke Association for less than the fair market value of the property. The difference between the fair market value of the property and the amount you receive from us in the sale you may take as a charitable contribution deduction on your income taxes.

3 By transferring real estate to National Stroke Association: You may take a charitable contribution deduction on your income taxes for the fair market value of the property up to 30 percent of your adjusted gross income. You avoid paying capital gains taxes on sale of the property. Any further appreciation in the value of the property will not be part of your estate, thus potentially avoiding estate taxes when you die. You avoid future costs of maintaining the property, including property taxes and insurance. Additional Information We will need from you a title report showing that you own the property. In addition, we will likely want to inspect the property and may need to perform phase I environmental study. Also, the IRS will likely require you to obtain a qualified appraisal of the property in order for you to take an income tax deduction. We would be pleased to discuss with you the possibility of a gift of real estate to National Stroke Association. Please give our planned giving department a call to discuss this option further. 4. Business Interests You may contribute to National Stroke Association an interest you own in a closely held business or partnership. Your business can then buy (redeem) the interest from us, or we can sell the interest for fair market value to a third party and use the proceeds to further our charitable mission. You may take a charitable contribution deduction for the fair market value of the interest you contribute. You avoid potential capital gains taxes that you would incur upon sale of the interest. Future appreciation in the value of the business interest will not be in your estate, thus potentially avoid estate taxes when you die.

4 5. Gifts Upon Death (Testamentary Gifts) You may name National Stroke Association as a recipient in your will or living trust. You may either designate a certain dollar amount or a certain percentage of your estate to go to National Stroke Association. You may also name National Stroke Association to receive the remainder of your estate after all other gifts have been made. You retain ownership and control of the assets during your lifetime. Since the gift is in the future, you can change the gift at any time (either to increase or decrease the amount of the gift) if your circumstances change. Your estate may take an estate tax deduction for the fair market value of the gift. There is no limitation on how much you may deduct for estate tax purposes. 6. Retirement Plans You may name National Stroke Association as a successor beneficiary on your retirement plan (IRA, 401[k], etc.). You may continue to receive distributions from the retirement plan during your lifetime, and the remainder of the plan will be distributed to National Stroke Association after you die. By leaving the residue of a retirement plan to National Stroke Association, you avoid the income taxes that your heirs would otherwise have to pay upon making withdrawals, and you may take an estate tax deduction for the contribution. Because naming National Stroke Association as a successor beneficiary on your retirement plan does not operate not until you die, you may change the designation if your circumstances change. I ve heard of the Charitable IRA Rollover. What is that? For 2011, individuals who are at least 70 and a half years of age may make a charitable contribution of up to $100,000 directly from an individual retirement account to National Stroke Association without incurring income tax. This benefit is currently only available for 2011 unless Congress acts to change the law.

5 7. Life Insurance You may contribute a paid-up life insurance policy to National Stroke Association. We will either cash in the policy or keep the policy and collect the death benefit after you die. You get an income tax deduction for the contribution. The value of the life insurance is removed from your estate, thus potentially avoiding estate taxes. 8. Charitable Gift Annuities You may give cash or securities to National Stroke Association, and we give you annuity payments for your lifetime. The remainder of your contribution after your death goes to National Stroke Association for its charitable mission. You receive a guaranteed annuity for your lifetime. You receive a charitable contribution deduction for the value of remainder gift to National Stroke Association. If you are interested in a charitable gift annuity, please call our planned giving office to discuss this option further. 9. Charitable Remainder Trust A charitable remainder trust is similar to a charitable gift annuity except your contribution is placed in a separate trust. You or someone you name will receive either an annual annuity amount (a fixed dollar amount) or an annual unitrust amount (a fixed percentage of the value of trust assets value annually) for a period of years or for life, and the remainder will be contributed to National Stroke Association. You receive a charitable contribution deduction for the value of the remainder interest. You avoid capital gains taxes on the property you contribute to the trust. Appreciation in the value of the contributed assets will not be part of your estate, thus potentially avoiding estate taxes.

6 10. Charitable Lead Trust You may contribute assets to a trust. The initial beneficiary of the trust is National Stroke Association. National Stroke Association receives either an annual annuity amount (a fixed dollar amount) or an annual unitrust amount (a fixed percentage of the value of trust assets value annually) for a period of years or for life, and the remainder will be contributed to your heirs. If you are treated as the owner of the trust for tax purposes, you may take a charitable contribution deduction for the present value of the gifts to National Stroke Association. Because of the payments to National Stroke Association during the lead term, you reduce the transfer taxes you otherwise would pay to transfer the remainder of the trust assets to your children. This benefit is magnified if the trust assets appreciate significantly during the lead term because most of the appreciation passes transfer tax free.