1. Current tax deductible gift of assets or cash to RockBridge Foundation

2. Gifts to RockBridge Foundation in a Donor's will.

3. Giving a Life Insurance Policy on donor's life to RockBridge Foundation.

An amount equal to the policy premium is paid by the donor to RockBridge Foundation. These payments are tax deductible. RockBridge Foundation then pays the premium to keep the policy in effect. At the donor's death RockBridge Foundation receives the value of the policy.

4. Charitable Lead Trusts:

• Donor creates and funds the trust, with appreciated assets if possible.
• Donor takes an income tax deduction.
• The trustee (normally Tennessee Baptist Convention) converts all trust property into income-producing assets.
• Income goes to RockBridge Foundation for a set period of time.
• Donor pays income tax on trust income paid to the charity.
• At the end of the set period, all trust property, including appreciation, goes to the beneficiaries the donor choses.
• At donor's death, the amount RockBridge Foundation received is removed from donor's estate for estate tax purposes.

5. Charitable Remainder Annuity Trusts:

• Donor creates and funds the trust with appreciated assets if possible.
• Donor takes an income tax deduction, the amount of which is calculated according to IRS rules.
• The trustee (normally Tennessee Baptist Convention) converts all trust property into income-producing assets. No capital gain tax is due on the sale of profits.
• The trustee pays a set amount to the income beneficiary, named by the donor, for the annuity period.
• At the end of the annuity period, trust assets go outright to RockBridge Foundation. The value of these assets is not subject to federal estate tax.

6. Charitable Gift Annuity:

A type of gift transaction where an individual transfers assets to a charity in exchange for a tax benefit and a lifetime annuity. As with any other lifetime annuity, when the beneficiary dies, the annuity payments are stopped, and the charity retains the remaining funds. In a typical charitable gift annuity, the annuity payouts are not limited to the contributed assets; however the actuarial calculations establishing payout amounts usually provide that a large residual amount should remain for the charity after the beneficiary's death.