Types of Gifts

There are a variety of ways to support the next generation of leaders for the church through donations.

Gifts of Cash

A gift of cash is the simplest way to give. Your cash gifts are deductible up to 50 percent of your adjusted gross income for the taxable year in which the gift is made, with any excess deductible over the next five years.

Gifts of Life Insurance

You can donate a life insurance policy to FTE or simply name FTE as the beneficiary. For the gift of a paid-up policy, you will receive an income tax deduction equal to the lesser of the cash value of the policy or the total premiums paid. To qualify for the federal charitable contribution deduction on a gift of an existing policy, you must name FTE as owner and beneficiary.

Gifts of Real Estate

If you own property that is fully paid for and has appreciated in value, an outright gift may be the simplest solution. You can deduct the fair market value of your gift and remove that asset from your taxable estate. You can transfer the deed of your home or farm to FTE and keep the right to use the property for your lifetime and that of your spouse.

Gifts of Retirement Plan Assets

Did you know that nearly half of your retirement plan assets can be consumed by taxes upon your death? Learn how to preserve more of your estate for the people and organizations that matter most in your life.

Gifts of Stocks

Gifts of marketable stocks or mutual fund shares that have appreciated (increased in value) are an excellent way to support the mission of FTE while simultaneously providing a tax deduction based on the assets’ current value. Additionally, there is no capital gains tax when you make the gift.

Gifts of Securities: Closely Held Stock

Closely held stock that is not publicly traded can also be used as a charitable gift even if you want to maintain a control position in the stock.

The information on this site is not intended as legal, tax or investment advice. For such advice, please consult an attorney, tax professional or investment professional.

For more information and assistance with any of these giving opportunities, please contact Laura Cheifetz, FTE Director of Leading Generations Initiative at 404.727.1137, via email, or write to:

The Fund for Theological Education
825 Houston Mill Road, Suite 100
Atlanta, GA 30329

A note about privacy: The Fund for Theological Education will not give, sell or trade any information about donors or their gifts to any other organization. We respect the generosity and privacy of those who support the mission of the Fund.

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