Foundation Academy has a wide variety of gift types that you can choose among to accomplish your philanthropic goals. Our fundraising team is capable of working with the most sophisticated or the most simple giving plans.

 

We are here to help you accomplish your objectives. If you would like more information on the tools we use to meet any prospective donor's giving strategy, please click here. We welcome your ideas and would love to be of service to you and your family.

 

Our primary giving tools include:

 

Principal Giving

 

Principal giving is a highly sophisticated philanthropic tool that refers to transformational gifts generally in excess of $1 million from the most capable individual, corporation and foundation donors.

 

These gifts typically have both cash and deferred gift components, which generally require very sophisticated, integrated estate planning and supporting legal and accounting work, which we are happy to provide.

 

Venture Philanthropy

 

Venture philanthropy takes concepts and techniques from venture capital finance and high technology business management and applies them to achieving philanthropic goals.

 

Superb venture philanthropy requires all of the traditional tools of operating a major business in a philanthropic environment such as empirically measurable business plans and performance milestones, return on investment scenarios, and unyielding discipline.

 

Program-Related Investments (PRIs)

 

Program-Related Investments are made by foundations to support charitable activities that involve the potential return of capital within an established time frame.

 

PRIs include financing methods commonly associated with banks or other private investors, such as loans, loan guarantees, linked deposits, and even equity investments in charitable organizations or in commercial ventures for charitable purposes.

 

The Ford Foundation has been making PRIs for more than 40 years having invested $400 million to date. The Bill & Melinda Gates Foundation began making PRI investments recently investing more than $400 million in their initial push.

 

Family Office Supported Households

 

Family Offices serve the every financial and personal wealth management- related needs of the ultra-affluent. It is the trademarked name for an industry managing more than $2.1 trillion in combined net worth and $1.2 billion in currently investable assets in the United States alone. Our team works with a Family office team that holds the industry trademark, Family Office, and has been operating in Central Florida for more than 20 years.

 

There are three principal types of Family Offices: Single family offices where there is just one client; multi-family offices where there are a number of families including an anchor family; and, commercial family offices where financial services firms replicate the single or usually the multifamily model for a large number of families and where there is no anchor family.

 

Family Bank & Virtual Trust Services

 

The Family Bank ^TM  is a sophisticated means by which our team can help member families establish estate plans for multi-generations of the families. Thanks to some well- tried tax planning, these plans sometimes eliminate the tax a family might have when the succeeding generation passes.

 

Collaborative Fundraising Programs

 

We welcome the opportunity to work collaboratively with other organizations and prospective donors when it comes to fundraising. Our theory and experience is that when several groups work together toward a common goal they generally achieve far greater success for our common mission than would have been possible if we had all pursued our objectives individually rather than together.

 

Traditional Giving Tools

 

We also have a wide variety of traditional giving tools available for your use, if needed as well. The information shown here is by no means exhaustive - it is meant to stimulate thought for you.

 

Although we will certainly work together in determining how you may wish to make a gift, we ask that all prospective donors to Foundation Academy consult with their own financial advisor, or respective attorneys before finalizing any gift.

 

Our most treasured programs for your consideration include:

 

Principal & Major Current Gifts

 

Cash Gifts

 

• Tax deductible if the donor itemizes deductions.
• Up to 50 percent of adjusted gross income can be deducted in any one year in the U.S.
• Excess can be deducted over the next five years.
• Actual savings depend on tax rate.
• The higher the tax rate, the greater the savings, subject to percentage limitations.

 

Pledges

 

• Payable over a three to five-year period.
• Deductible in the year a payment is made.

 

Matching Gifts

 

• Takes advantage of programs offered by many employers.
• Leverages donor's gift to a higher level.

 

Debt-Free Appreciated Property

 

• If qualified as a long-term capital asset (a year and a day), property should be given outright.
• Avoids payment of capital gains tax due if property were sold.
• Deduction given for full value of property, limited to 30 percent of adjusted gross income.
• Excess beyond 30 percent can be carried forward for five years.

 

Property that has Lost Value

 

• Donor sells property, takes loss for tax purposes, and then contributes the cash received from sale.
• Deduction given from both the loss and the charitable gift.

 

Real Estate (Life Estate)

 

• Possible for donor to make gift of residence, farm or vacation home, receiving right of occupancy as long as donor and spouse live.
• Irrevocable gift qualifies for immediate tax deduction based on present value of remainder interest.
• Assign directly to the organization or, preferably, transfer through broker.
• Amount of contribution is fair market value on the date of transfer.

 

Closely Held Stock

 

• Produces a current tax deduction equal to fair market value of the stock.
• Corporation may redeem shares of the stock from your institution.
• Could reduce liability for accumulated earnings tax.

 

Deferred Gifts

 

Charitable Gift Annuity

 

• Provides a fixed income for the lifetime(s) of one or two annuitants.
• Amount paid determined by the rates recommended by the American Council on Gift Annuities.
• The older the annuitant, the higher the level of income.
• Portion of gift and income are tax deductible.

 

Deferred Gift Annuity

 

• Offers increased income and tax benefits.
• All basic features and benefits of a gift annuity.
• Income delayed until a future date chosen by donor.
• Rate of return and tax deduction dependent on length of income delay.

 

Life Income Trusts

 

• Trust assets are funds or property contributed by donor (usually $100,000 or more).
• Flexibility in type of property that can be donated.
• Real estate and municipal bonds may be used.
• Provides a fixed amount of income (Charitable Remainder Annuity Trust).
• Provides a variable level of income (Charitable Remainder Unitrust).

 

Charitable Lead Trust

 

• Donor provides assets for use for a limited period of time.
• Funds are invested to provide income to your institution.
• Assets returned to donor or the beneficiaries at the end of the designated period.
• Make a charitable gift while reducing estate and gift taxes that might otherwise be due on assets given outright to heirs.

 

Wealth Replacement Trust

 

• Protects inheritance interests of heirs.
• Contributes assets to your organization either outright or through planned giving vehicles.
• Using resulting tax savings, donor purchases a life insurance policy with heirs as beneficiaries.

 

Life Insurance

 

• Make your organization sole owner and beneficiary of paid-up policy.
• Receive income tax deduction for the cash surrender value of policy.
• If policy not fully paid, continue to pay premiums.
• Receive tax deduction for annual premium amounts.

 

Bequests

 

• Outright bequests, as well as certain bequests in trust, are not subject to estate taxes.
• Actual cost is less than face value of gift because of tax benefits to estate.
• A bequest can often be arranged simply with the addition of a codicil amending the existing will.
• Bequest can take any of following forms: 1) bequest of a dollar amount of particular securities or other property, or a percentage the estate; 2) residual bequest of all or portion of estate after payment of specific amounts to other beneficiaries; or, 3) contingent bequest to take effect if other beneficiaries die before the donor.

 

If you are interested in further exploring one of these giving vehicles, please click here or call 407.877.2744 and a member of development team will get back with you very shortly.

 

Thank you for thinking of us!