Gifts of marketable securities which have appreciated over time is a method which may be used to contribute to the Georgia Historical Society, as it carries with it the potential for significant tax savings.

Many individuals accumulate the majority of their lifetime savings in their 401k and IRA’s, via regular contributions to their plan. These types of contributions grow tax free over a period of time. However, all distributions from an IRA are fully taxable to the recipient, and, sometimes, a required minimum distribution may significantly increase the tax burden of an individual taxpayer. 

How can a donor meet the requirements to take his annual RMD, reduce taxes and express his charitable intent at the same time?

A donor can take qualified charitable distribution (QCD). Generally, a QCD is an otherwise taxable distribution that is made by an individual which is paid directly from the IRA to a qualified, non-profit organization. A distribution made in this manner can satisfy all or part of a RMD.

Many donors would like to make a generous charitable gift during their lifetime, so that they can see their “gift in action”; however, they may be reluctant to give a large gift as they fear their income stream during their lifetime may be diminished if a particular asset is reduced. They want to ensure they have enough income to continue their quality of life.

A charitable trust, when properly drafted, may be able to help a Donor accomplish both goals.

• Donors may also elect to distribute gifts of certain amounts or percentages of their estate to GHS directly through their Will. 
• Naming a charity as a beneficiary of life insurance policy is also another asset of an estate that a donor may contribute to GHS. If there are sufficient other assets flowing to the donor’s family, a Donor may elect to name GHS as a beneficiary of a life insurance policy. Life insurance is not included as part of a probate estate (i.e. it flows outside of the Donor’s Will if a beneficiary other than the estate is named).

Gifts to the Georgia Historical Society’s Annual Giving Fund help the institution to collect, examine, and teach Georgia and American history by serving as a base of general operating funds that are used to support the continued delivery of GHS programs, publications, and research services. Your generous gift will have an immediate and vital impact on GHS’s ability to continue to fulfill its founding mission.

Donations to GHS’s Annual Giving Fund are tax-deductible to the extent allowed by law.

Eighty percent (80%) or more of all planned giving is in the form of simple bequests in the donor’s will, but there are many potentially very valuable ways to make a planned gift. Determining what type of planned gift is right for you is just as important as making the gift.

• Cash
• Appreciated securities
• Real estate

• By will or living trust
• Qualified retirement plans
• Life insurance

• Charitable Lead Trust
• Charitable Remainder Trust
• Charitable Remainder Unitrust
• Retained Life Estate