Cash, securities, closely held stock, real estate are considered outright gifts.

These gifts, identical to outright gifts, are bequeathed to the Brown County Community Foundation and can be made without being subjected to estate taxes.

By naming the Foundation as the irrevocable owner and beneficiary of a life insurance policy, a donor is entitled to an immediate tax deduction on the cash value of the policy, with future premiums paid by the donor being deductible as charitable gifts.

This gift enables the donor to provide a lifetime income for himself or a family member, with the remainder then passing to the Foundation.

The Foundation is the beneficiary of trust income for a limited term, after which it returns to other beneficiaries such as children.

These honor the memory of a deceased person or make a testimonial to a living person.

*The recipient of money from a named Donor-Advised or Designated Fund is not limited to Brown County or other restriction of general endowment grants, but must be a legitimate charitable organization.

It is not necessary to establish a named fund to participate in the work of the Brown County Community Foundation.

Gifts of any size, to any fund, are not only welcome, but are strongly encouraged. All contributors will be acknowledged in the Annual Report to the Community.

Planned Giving Vehicles and Benefits to Donors [Click to expand and download PDF]