Planned gifts create lifelong partnerships with
The University of Arizona James E. Rogers College of Law

Appreciation, Benevolence, Pride and Vision. These are some of the key reasons people support their alma maters. People give to what moves them, such as providing a student or a beloved teacher with the priceless gift of having someone believe in them and their work.

The University of Arizona James E. Rogers College of Law abounds with planned giving opportunities. Planned giving can take the form of a simple bequest, a gift annuity contract, or a more complex trust arrangement. We can tailor your gift to your situation. Here are some of the options available:

Bequests
A gift of property or assets to a beneficiary as designated in a will.

Life Insurance Policies
A gift to a charity designated as a beneficiary in a life insurance policy.

Charitable Gift Annuities
These popular arrangements are contracts, not trusts. A gift annuity contract is created when a donor transfers assets to a charity in exchange for a fixed future annuity. In addition to the charitable deduction, a portion of the annuity payment is generally nontaxable.

Polled Income Funds
Similar to a mutual fund, these funds allow individuals to pool asset resources and then allocate the corresponding income. Pooled income funds are subject to dividend and interest rate fluctuations because only the income is paid to the fund participants. When the income interest ends, the individual's share in the fund is available as a gift to support the charity.

Charitable Remainder Trusts
A trust is when property or assets are administered by a trustee for the benefit of a third party. There are two types of charitable remainder trusts: unitrusts and annuity trusts. Both have the following common characteristics:

~The charitable contribution deduction is created when assets are transferred
to the trust;
~Trust assets can be sold by the trustee without capital gain tax consequences; ~The recipient of future distributions are selected by the person who
establishes the trust;
~The trustee is selected by the person who established the trust; and ~When the trust terminates, the assets then go to support the charity.

Unitrusts provide for a fluctuating distribution amount. A standard unitrust distribution is determined annually based upon "percent x value,"and will increase or decrease in relationship to the principal value. Unitrusts can receive additional contributions at any time.

Annuity Trusts distribute a constant, fixed amount based on the value of the assets placed in the trust. Once funded, there are no additional contributions.

Charitable Lead Trusts
A trust is when property or assets are administered by a trustee for the benefit of a third party. A charitable lead trust allows a donor to make a significant gift to a charity while passing wealth onto family members at greatly reduced gift and estate taxes. The donor places income-producing assets in the trust, and is relieved of taxes on the income of the assets. The income goes to the charity. At the end of the trust period, the assets pass to the donor's heirs.

For more information, please contact:
Janet Brauneis
Assistant Dean for External Relations
University of Arizona, James E. Rogers College of Law
PO Box 210176
Tucson, AZ  85721
(520) 621-8430

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