• Gifts of Cash
  Most planned gifts are funded with either cash or appreciated securities; writing a check to Directions for Mental Health means you may be entitled to an income tax deduction in the amount of the gift. Your deduction is limited to 50 percent of your adjusted gross income, and may be carried forward for an additional five years.
  
  
• Making a Bequest to Directions
  Did you know almost 70 percent of people die without a written will? As a consequence, the state in which they reside decides where their assets go, by operation of law.
  
  If you would like to control the disposition of your assets while enjoying a number of other benefits, a bequest may be the simplest and easiest method. The most popular form of planned gift, a bequest to Directions has numerous benefits:
  • You retain the use of your assets during your lifetime.
  • Your bequest to Directions is deductible for estate tax purposes.
  • You support the mission of Directions.
  • You may (within limits) restrict the use of your gift.
    
    
• Appreciated Securities
  If you give a gift of appreciated stock that you have held for more than 12 months, you do not have to pay capital gains tax and you receive a charitable deduction for the full fair market value of the securities. Your deduction is limited to 30% of your adjusted gross income, and may be carried forward for an additional five years.
  
  
• Gifts of Life Insurance
  Often donors find they have purchased life insurance policies to meet some family circumstance and that circumstance has changed; for that reason the life insurance is no longer needed and may make an excellent gift to Directions. There are a number of possible gifts involving life insurance:
  • Giving a paid up policy
  • Giving a policy on which premiums are still being paid
  • Naming Directions for Mental Health as a primary or contingent beneficiary on a policy owned by the donor

To determine charitable deductions in insurance gifts, contact your insurance or tax adviser or Directions' gift planning adviser.

• Qualified Retirement Plans and IRAs
  For many donors, qualified retirement plans make up the bulk of their estates; one estate planning principle is to leave appreciated securities to your heirs but leave qualified retirement plans and IRAs to charity in order to minimize taxes. The law in this area is complicated and in flux; always consult your financial advisor about any
  bequest, but especially this type.
  
  
• Gifts of Real Estate and Tangible Property
  Your wish to donate real estate might be of the most benefit to us and to you. Gifts of real estate are often complicated and it is always in your best interest to consult your legal adviser prior to such a gift.

• Charitable Remainder Unitrust
  A Charitable Remainder “unitrust” is a gift plan that allows you to provide income for life or a term of years to yourself or others, while making a generous gift to Directions.
  
  You irrevocably transfer assets, usually cash or securities, to a trustee of your choice (for example, a bank trust department). During the unitrust’s term, the trustee invests the unitrust’s assets. Each year, the donor receives a fixed percentage of the unitrust’s value. The percentage amount is usually selected prior to the unitrust being established by the donor, subject to IRS regulations. Payments may be made annually, semiannually or quarterly.
  When the unitrust term ends, the principal passes to Directions for Mental Health. Examples of this type of gift can be found on the adjoining Planned Gift Calculator.
  
  
• Charitable Gift Annuity
  A charitable gift annuity is a simple contract between you and Directions. In exchange for your irrevocable gift of cash or securities, Directions for Mental Health will pay you a fixed sum each year for life. The rate paid is dependent upon the age of the donor; to determine the rate for your age, please select charitable gift annuity in the adjoining Planned Gift Calculator; in most cases, part of each payment is tax-free, increasing each payment’s after-tax value. Payments may be made annually, semiannually or quarterly.
  
  BENEFITS INCLUDE:
  
  • A federal income tax deduction, limited to 50% of your adjusted gross income.
    
  • You may take unused deductions of this kind over the next 5 years.
    
  • Your designated beneficiary or annuitants will receive payments for life, a portion of which may be tax-free.
    
  • Your estate may enjoy reduced probate costs and estate taxes.
    
  • You will provide generous support to Directions.
    
    
• Charitable Lead Trust
  A charitable lead trust is a gift plan that allows you to transfer assets to your family at reduced tax cost while making a generous gift to Directions. The donor irrevocably transfers assets to a trustee; each year the trustee distributes a fixed percentage of the trust’s value to Directions. When the term of the trust ends [often ten or twenty years], the trust distributes all its assets to family members or other beneficiaries named by the donor.