Outright Gifts
The manner by which you choose to make a gift is a matter of personal preference and situation. Note that the Wisconsin Public Radio Association is the friends' organization for WPR and an IRS recognized charitable organization.

Cash Gifts
Cash is the most popular type of charitable gift that the Wisconsin Public Radio Association receives. Cash contributions are deductible and result in federal and state tax savings. Personal checks should be made payable to the Wisconsin Public Radio Association.

Matching Gifts From Your Employer
To encourage employees to make charitable gifts, many companies agree to match employee contributions with an equal or greater company contribution. In some cases, companies will match the gifts for retired employees. Check with your company's human resources department to see if your company has a matching gift program and to determine if your gift qualifies for a company match.

Gifts of Securities
A transfer of securities to the Wisconsin Public Radio Association allows you to make a gift and receive a charitable deduction equal to the full fair market value of the securities. You pay no capital gains tax on your gift nor does the Wisconsin Public Radio Association. We can provide you with more detailed information if you are interested in making a gift of securities.

Gifts of Property
There are two major forms of property: real and personal. Real property is simply real estate - a home, farm or other land. Personal property includes cash, securities, artwork, patents, copyrights and any other item that has a determinable value. We can provide you with more detailed material if you are interested in making a gift of property.

Deferred Gifts
Deferred gifts are simply gifts that are made in the present and received by The Wisconsin Public Radio Association in the future. Some deferred gifts are straightforward, such as a bequest in a will. Others are more complex, providing current tax benefits as well as life income for the donor and/or a beneficiary.

Gifts from Estate Plans (Wills and Trusts)
The most common form of deferred gift is a bequest from a donor's will. Charitable gifts made through a will are 100 percent tax deductible; no federal estate tax or state inheritance tax applies to such gifts.

A trust is a legal instrument that has finite life. In estate planning, there are two major types of trusts: the living trust and the testamentary trust. The same basic ideas employed through a will can apply to charitable giving through a trust.

If you intend to make a gift to Wisconsin Public Radio through your will or a trust, we would appreciate a "STATEMENT OF INTENTION FOR ESTATE GIFT" be filed with our planned giving office.

Charitable Remainder Trusts
A charitable remainder trust is an irrevocable trust. Under its terms, assets are transferred to a trustee, with income paid to one or more individuals for a predetermined number of years or the lifetime of one or more individuals. When the designated time has expired, the trust principal becomes the property of The Wisconsin Public Radio Association, the fundraising organization of Wisconsin Public Radio.

Pooled Income Funds
Pooled income funds are trusts made up of contributions from many donors. Each fund agreement creates a number of units, and when you join the pool, your specified beneficiaries receive 100 percent of the income attributable to your share of the pool for life. When the agreement for the Pooled Income Fund expires, the principal becomes the property of The Wisconsin Public Radio Association.

Gifts from Retirement Plans
Many individuals participate in various kinds of retirement plans: IRAs, Qualified Pension Plans, Keough Plans, etc. In some cases, there may be significant advantages to using retirement plan assets for charitable giving.

Gift Annuities
A gift annuity is a unique charitable gift among the life income agreements. It is part gift and part purchase, with the gift part earning a charitable deduction for the donor and the purchase portion creating a life income stream to the designated beneficiaries.

When a donor names The Wisconsin Public Radio Association as beneficiary of a life insurance policy without transferring ownership of the policy, there are no current tax benefits; however, there is a 100 percent estate tax charitable deduction for the death benefit amount.

The Wisconsin Public Radio Association can provide you with more detailed information on gifts from estate plans, charitable remainder trusts, pooled income funds, gifts from retirement funds and gift annuities.