Planned Giving

Estate Planning

Provide lasting conservation through planned giving, which enables donors to support the work of the Montana Land Reliance (MLR) while providing themselves with financial benefits.

Your planned gift may:

  • Reduce your income tax and capital gains liability
  • Provide useful gift tax and estate tax reductions
  • Provide an income stream for yourself and others

Direct Gift to MLR – Provide a tax deductible gift today through appreciated assets, real estate, a vehicle, or cash.

Bequest – leave a gift through your will or revocable living trust

Annuity Trust – give a gift to MLR and receive a steady income during your life

Unitrust – Provides annual payments and a possible cushion against inflation for donor, as well as federal and state income tax deductions

Charitable Remainder Annuity – Provides income to donor for a set term, and a deferred gift to MLR for our work in preserving the heart of Montana.

Charitable Remainder Gift Annuity – Receive lifetime income, and provide a deferred gift to MLR for our work in preserving the heart of Montana.

Deferred Gift Annuity – Receive lifetime deferred income, and provide a deferred gift to MLR for our work in preserving the heart of Montana.

Charitable Lead Trust – Leave a tremendous legacy by providing income to MLR now, and future income to your heirs.

Charitable Bargain Sale – Sell your appreciated assets to MLR for cash at below market value, providing immediate income for yourself, and a source of income for MLR to continue their work in private land conservation.

Life Estate or Remainder Interest in Real Estate – Secure a place for yourself for your lifetime, and a gift to MLR in the future by deeding your real estate to MLR.

Estate Planning Options Simplified

Direct Gift  to MLR

What?
  • Stocks and bonds
  • Cash
  • Real estate
  • Personal property (art, vehicle, etc.)
  • Life insurance
Why?
  • Income tax deduction
  • Possible estate tax reduction
Who?
  • Anyone who wants to benefit conservation activities now
Contact Us for Additional Information


Revocable Gifts

Bequests through your Will, Trust, or Beneficiary Plan

What?
  • A gift through your will allows you to retain ownership and management of your assets during your lifetime.
Why?
  • Provides possible estate tax savings
  • Allows you to retain ownership and management of your assets
  • Modifications can be made if life situations change
Who?
  • For those who want to make a substantial gift to conservation, and would like to retain assets during their lifetime.
Contact Us for Additional Information


Irrevocable Gifts

Annuity Trust

What?
  • Make a gift to MLR and receive a fixed lifetime income for you and your spouse
Why?
  • Receive a fixed lifetime income of an amount you determine
  • Provides federal and state income tax deductions
  • No capital gains tax
  • Provides possible estate tax savings
  • Provides MLR with assured income to fund land conservation projects
Who?
  • Optimal for people over 70
  • Must be at least 50 to qualify for income tax deductions
Contact Us for Additional Information

Unitrust

What?
  • Same as Annuity Trust, but variable lifetime income may provide a hedge against inflation.
Why?
  • Receive lifetime variable income which may provide a cushion against inflation
  • Provides annual payments
  • Provides federal and state income tax deductions
  • Possible estate tax savings
  • No capital gains tax
  • Provides MLR with assured income to fund land conservation projects
Who?
  • Those wishing to leave a significant legacy
  • Must be at least 50 to qualify for income tax deductions
Contact Us for Additional Information

Charitable Remainder Annuity

What?
  • Provides income to donor for a set term, and a deferred gift to MLR
Why?
  • Provides income for a fixed term (minimum of five years)
  • Provides federal and state income tax deductions
  • Possible estate tax savings
  • No capital gains tax
  • MLR receives gift relatively soon
Who?
  • Those wishing to provide MLR with a considerable gift after receiving substantial income over the fixed term of the annuity (minimum five years)
Contact Us for Additional Information

Charitable Remainder Gift Annuity

What?
  • Provides lifetime income to donor, and a deferred gift to MLR
Why?
  • Provides fixed lifetime income
  • Possible estate tax savings
  • Income tax deductions
  • No capital gains tax
  • Provides MLR with assured income to fund land conservation projects
Who?
  • Must be at least 50 to qualify for income tax deductions
Contact Us for Additional Information

Deferred Gift Annuity

What?
  • Provides lifetime deferred income to donor, and deferred gift to MLR
Why?
  • Provides fixed lifetime income
  • Defer income until you want it
  • No capital gains tax
  • Income tax deduction
  • Possible estate tax savings
  • Provides MLR with assured income to fund land conservation projects
Who?
  • Minimum age of 30 to establish, and 50 to receive payments and qualify for tax deduction
Contact Us for Additional Information

Charitable Lead Trust

What?
  • Provides income to MLR now, and future income to donor heirs
Why?
  • Provides immediate annual fixed income for land conservation projects by MLR
  • Reduce income, gift, or estate tax
  • No capital gains tax
Who?
  • Those whose current income is supplied from other sources
  • Those who wish to reduce estate and gift taxes
Contact Us for Additional Information

Charitable Bargain Sale

What?
  • MLR purchases donor’s asset for less than the asset is worth, which provides immediate cash to donor
Why?
  • Immediate cash to donor
  • Federal and state income tax deduction
  • Possible estate tax savings
  • MLR can sell asset for actual value to fund conservation projects
Who?
  • Best for those with appreciated assets who need cash now
  • Those who want to enjoy their legacy to conservation now
Contact Us for Additional Information

Life Estate or Remainder Interest in Real Estate

What?
  • Gift of residential real estate (home, ranch) to MLR while retaining lifetime right to live there
Why?
  • Provides federal and state income tax deductions
  • Allows donor to live in their home, ranch or farm for the duration of their lifetime
  • Real estate not subject to estate tax
  • MLR can be assured of future income to fund land conservation projects
Who?
  • Those wishing to donate real estate in their will, but would like to receive the tax deduction now.
Contact Us for Additional Information

 

For informational purposes only, and is not intended to be tax or legal advice. Prior to making a gift to MLR, please consult a qualified financial advisor.