Direct Gift  to MLR

• Stocks and bonds
• Cash
• Real estate
• Personal property (art, vehicle, etc.)
• Life insurance

• Income tax deduction
• Possible estate tax reduction

• Anyone who wants to benefit conservation activities now

Bequests through your Will, Trust, or Beneficiary Plan

• A gift through your will allows you to retain ownership and management of your assets during your lifetime.

• Provides possible estate tax savings
• Allows you to retain ownership and management of your assets
• Modifications can be made if life situations change

• For those who want to make a substantial gift to conservation, and would like to retain assets during their lifetime.

Annuity Trust

• Make a gift to MLR and receive a fixed lifetime income for you and your spouse

• 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

• Optimal for people over 70
• Must be at least 50 to qualify for income tax deductions

Unitrust

• Same as Annuity Trust, but variable lifetime income may provide a hedge against inflation.

• 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

• Those wishing to leave a significant legacy
• Must be at least 50 to qualify for income tax deductions

Charitable Remainder Annuity

• Provides income to donor for a set term, and a deferred gift to MLR

• 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

• Those wishing to provide MLR with a considerable gift after receiving substantial income over the fixed term of the annuity (minimum five years)

Charitable Remainder Gift Annuity

• Provides lifetime income to donor, and a deferred gift to MLR

• 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

• Must be at least 50 to qualify for income tax deductions

Deferred Gift Annuity

• Provides lifetime deferred income to donor, and deferred gift to MLR

• 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

• Minimum age of 30 to establish, and 50 to receive payments and qualify for tax deduction

Charitable Lead Trust

• Provides income to MLR now, and future income to donor heirs

• Provides immediate annual fixed income for land conservation projects by MLR
• Reduce income, gift, or estate tax
• No capital gains tax

• Those whose current income is supplied from other sources
• Those who wish to reduce estate and gift taxes

Charitable Bargain Sale

• MLR purchases donor's asset for less than the asset is worth, which provides immediate cash to donor

• 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

• Best for those with appreciated assets who need cash now
• Those who want to enjoy their legacy to conservation now

Life Estate or Remainder Interest in Real Estate

• Gift of residential real estate (home, ranch) to MLR while retaining lifetime right to live there

• 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

• Those wishing to donate real estate in their will, but would like to receive the tax deduction now.