The National Kidney Foundation thrives due to the generous support of friends like you, who are committed to preventing chronic kidney disease (CKD), supporting people with Kidney Disease and their families and promoting the gift of life through kidney donation and transplantation. If you share our values and dedication to those we serve, you are undoubtedly interested in ways to support the NKF.
1) Immediate Impact Gift
Cash Gifts
Cash is the simplest and quickest way to make a positive impact. Cash gifts also maximize your charitable tax deduction by counting against a large portion of your taxable income, up to 50% of your adjusted gross income.
Securities
While not specifically an estate planning, gifts of appreciated securities provide significant tax breaks by the IRS.
2) Planned and Estate Gifts
More and more, people are utilizing planned and estate giving vehicles to fund important work of the NKF, the benefits of which offer many advantages:
- Provide income streams to you and your family
- Reduce estate taxes
- Reduce or eliminate capital gains taxes
- Receive a current income tax deduction
- Allow you to make a much larger contribution than you thought possible
- Support the mission of the NKF
If you have included the NKF in your estate plans, we thank you for your generosity. Should you have questions, please contact us. Or, if you are considering support of the NKF through a planned and estate gift, please review information provided on subsequent pages of this website by clicking on the links below. If you would like our planned and estate giving materials mailed to you or have questions, we would look forward to speaking with you. Please contact our San Francisco office at 415-543-3303 or
infopacific@kidney.org and we will be happy to assist you.
3) Our Expert Partners
To help you in your decision making process, the NKF serving Northern California, Northern Nevada, Oregon, Washington, and Alaska is proud to partner with Wells Fargo Advisors, Mellon Financial, Silk, Adler & Colvin law firm, Bernstein Global Wealth Management and a number of other wealth management and planned giving experts. Experts who are committed to helping donors make sound choices with estate and planned gifts to worthy and credible non-profit organizations. These planned giving and estate planning professionals can provide you with expert advice and answers to your questions, and will work closely with all parties to ensure your gift plan is beneficial to you and the NKF and your giving experience if fulfilling. Your contact information and interests remain completely confidential and no one other than an NKF staff person will contact you unless otherwise directed by you or your advisor.
4) The Fred Nicholas Legacy Society
In order to recognize those who provide gifts to the NKF through planned and estate gifts, the Foundation created the
Fred Nicholas Legacy Society in 2005. Mr. Nicholas was a long-time NKF supporter and legacy contributor, and former member of its Board of Directors. It is our privilege to recognize Mr. Nicholas and all those who support the NKF with a planned or estate gift. Click here for a list of Fred Nicholas Legacy Society members.
5) Planned and Estate Giving Methods
Kidney Cars - Donate a Vehicle or boat through the nation's #1 vehicle donation program.
Real Estate and Other Personal Property - Make a significant gift to the NKF through the transfer of residential, commercial or undeveloped real estate. You can also donate artwork, books, equipment and other items of value and receive a tax deduction.
Gifts of real estate often save you thousands of dollars in income or estate taxes, while securing a charitable income tax deduction for you with no capital gains liability on the transfer.
A personal property gift also gives you an immediate tax deduction for its appraised value.
Naming the NKF in your Will or Living Trust - Leave an enduring legacy to the NKF and receive excellent tax benefits.
Naming the NKF in your Will
One of the most common and beneficial ways to remember the NKF and leave a legacy of support in the future is to name the NKF in your will (often knows as making a bequest).
Making a Bequest
You may provide a bequest provision in your will or revocable trust that directs executors of your estate to provide assets to the NKF for its ongoing programs and services. Listed below is sample language which you can provide to your advisors for use in your will:
"I give and bequeath the sum of $______ (or ______% of my estate), or (the following assets i.e.: Artwork, life insurance, etc) to the National Kidney Foundation, Inc., serving Northern California, Northern Nevada, Oregon, Washington and Alaska. 131 Steuart St. San Francisco, CA 94105, for its general purposes (or for a specific program, i.e.: to fund children's prevention programs, to fund early identification programs, etc)."
Benefits of the Naming the NKF in your Will
- There is no limit on estate tax deductions for a charitable bequest.
- You can modify your bequest at any time and your assets remain in your control during your lifetime.
- You may designate a specific program or service of the NKF in your bequest.
- Your gift will impact the lives of thousands served by the NKF for years to come.
Retirement Plans - The balance of your retirement plans may be worth more when gifted to the NKF than your heirs.
There are a variety of retirement plan assets that people can own, including IRA's, pension plans and 401(k) accounts. With this increasing variety, it is important to make sure that money invested is distributed to the people and organizations you with to receive them. Proceeds from these plans can be taxed up to 70% if not planned for properly.
By gifting these assets to the NKF, you are maximizing your charitable donation by avoiding income and estate taxes on the residuals left on your retirement account.
Life Insurance - Many people contribute unneeded policies to the NKF.
Giving a life insurance policy as a charitable donation provides you the opportunity to gift paid-up policies, policies with premiums still due, policies where you can retain the right to a policy's cash value, or assigned dividends in a participating policy. In addition to generously supporting the NKF, you will also receive a tax deduction for the value of the gifted policy.
Gift Annuity - Receive a fixed payout and significant tax benefits.
A Gift Annuity is an irrevocable charitable contribution that provides you with a lifetime of fixed annuity payments while giving financial support to the National Kidney Foundation. A portion of your annuity payments will be tax-free. In addition, you are entitled to an additional tax deduction on your original gift in the year it was given.
Deferred Gift Annuity - Recommended for younger contributors to build retirement earning.
With a Deffered Gift Annuity, you may gift cash, stocks or mutual funds with the assurance that the NKF will begin making annuity payments to you at a later, agreed upon date. You will receive a tax deduction for a portion of your gift that will be higher than it would be for an immediate payment annuity.
Charitable Lead Unitrust - Use your Unitrust to give a gift to the NKF while providing assets to you and your loved ones.
With a Charitable lead Unitrust, you may transfer cash, closely held securities or valuable property to a trustee who, during the unitrust's term, invest the unitrust's assets. Each year, the trustee distributes a fixed percentage of the unitrust's net asset value to NKF. These payments are made out of trust income--or turst principal if the trust income is not adequate--and are tax deductable as charitable contribution for the year in which they are made.
When the lead untitrust term ends, the remainder of its accumulated assets are distributed to a non-charitable remainderman, usually family members or other beneficiaries named by you.
Charitable Lead Annuity Trusts - Donate a fixed dollar amount from your Trust to gain assets and make a contribution.
Through this type of trust, you can transfer cash, securities or property into a trust, which lets you generously support the NKF while receiving a fixed percentage of the assets. You receive a tax deduction for a portion of what you contribute to the trust. At the end of the allotted time, the remainder is passed on to the NKF.
Charitable Remainder Unitrust - A gift now creates retirement income for your future.
With a Charitable Remainder Unitrust, you can transfer cash, securities or property into a trust, which lets you generously support the NKF while receiving a fixed percentage of the assets. You receive a tax deduction for a portion of what you contribute to the trust. At the end of the allotted time, the remainder is passed on to the NKF.
Charitable Remainder Annuity Trust - Use your trust to gain income while making a gift to the NKF.
Though a Charitable Remainder Annuity Trust, you may place a major gift of cash or property into a trust. The trust then pays you a fixed amount of income each year or your specified beneficiary. At the time of your death, the remainder of the trust is transferred to the NKF.
Retained Life Estate - A unique way of giving real estate while living in your property for as long as you wish.
A Retained Life Estate allows you to donate your residence, farm or vacation home, while still retaining your right to live in the property either for life or specified number of years. Once the life estate ends, the property then passes to the NKF.
This is significant to be given now that will greatly benefit the NKF later.
Business and Partnership Interests - Transfer an interest in business or real estate partnership or give the NKF an interest in a closely held or family business.
By giving a Business Interest as a gift, you give shares of closely held stock to the NKF, who in-turn offers the stock back to your company for redemption or re-purchase. NKF then may use the proceeds to fund its programming.
You may also convey a partnership interest to NKF. Depending on the circumstances, the Foundation may choose to continue the partnership interest or to sell it and use the proceeds to fund its programs.
Charitable Bargain Sales - Part gift - Part sale. You receive cash and a charitable deduction.
The Charitable Bargain Sale gives you cash that you can use to purchase your next home or as the entry fee for a retirement facility, while also giving you a charitable income tax deduction. With a bargain sale, you sell your property to the NKF at a price significantly less than market value. You receive cash from the NKF for the sale portion and a tax deduction equal to the difference between the sale price and the appraised market value.
