GIFT BY CHARITABLE TRUST

GIFT BY WILL OR REVOCABLE TRUST

How It Works

• You include a bequest provision in your will or revocable trust
• At your death Marine Toys for Tots receives the bequest you specified

Benefits

• You have flexibility to change your bequest or trust designation at any time
• You control the property during your lifetime
• Your bequest or trust designation will not be subject to any potential federal estate tax
• You provide future support for Marine Toys for Tots

CHARITABLE REMAINDERN TRUST

How It Works

• Create Trust Agreement stating terms of the Trust and transfer cash or other property to Trustee
• Trustee invests and manages trust assets and makes payments to income beneficiaries (your family and loved ones) you designate
• Remainder for the benefit of Marine Toys for Tots

Benefits

• Income payments to loved ones you designate, varying annually with the value of the trust
• Federal income-tax deduction for the charitable remainder value of your interest
• No capital-gain tax when trust is established; property is sold by the trust
• Trust remainder will provide generous support for Marine Toys for Tots

CHARITABLE LEAD TRUST

How It Works

• Create trust agreement stating terms of the trust (usually for a term of years) and transfer cash or other property to Trustee
• Trustee invests and manages trust assets and makes annual payments to Marine Toys for Tots
• Remainder transferred to your heirs and loved ones

Benefits

• Annual gift to Marine Toys for Tots
• Future gift to heirs and loved ones at fraction of property’s value for transfer-tax purposes
• No charitable income-tax deduction, but donor not taxed on annual income of the trust