The Epilepsy Foundation of San Diego County is greatly indebted to those in the community who have entered into planned giving arrangements. Without such generosity much of our work would be impossible and long-term planning would be much more difficult.

We describe several types of planned giving methods for you to consider. Click on any item in the list below to find out more. Or you can scroll through the page.

• A Gift of Tribute  
• A Gift through Your Will 
• A Gift to the EFSDC's Endowment Plan
• Charitable Trusts
• A Gift through your Retirement Plan

To honor a loved one by helping others is a testimony to his or her compassion and strength of character. A gift of tribute will have lasting meaning for the 30,000 people in San Diego who have epilepsy. All gifts to the Foundation can be established as tributes or memorials to family members or other loved ones.

A tribute or trust can be made as a direct gift to the EFSDC or as a gift through your will. A donation or bequest to the Foundation's endowment fund will live on in perpetuity, ensuring that needed services and assistance will be available to all those in the future whose lives are affected by epilepsy.

If you wish to provide income for a surviving spouse, child, grandchild, or other charitable member, a charitable trust can be established for that person. The individual will receive income from the trust for the period specified (which is usually the person's lifetime). At the end of that period a gift is made to the EFSDC in honor of that individual.

There are a variety of creative and enduring ways to pay tribute to someone special through a gift to the EFSDC. A plan or program can be developed to meet individual circumstances and your specific objectives.

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General Bequest

I give to the Epilepsy Foundation of San Diego County, located at 2055 El Cajon Boulevard, San Diego, California 92104, the sum of $________ (or real or personal property herein described), for its general purposes as determined by its Board of Directors.

Specific Bequest

I give to the Epilepsy Foundation of San Diego County, located at 2055 El Cajon Boulevard, San Diego, California 92104, the sum of $________ (or real or personal property herein described), for the purpose of ________________ .

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In 1992 the EFSDC established an endowment fund through the San Diego Community Foundation to support the general purposes of the Foundation. A planned gift to the EFSDC's Endowment fund provides an opportunity for the donor to contribute to the long-term growth of the Foundation. Each year, income earned by the endowment fund helps support the programs and services we provide for people with epilepsy, their families and the community.

There are no minimum funding levels for gifts to this endowment. A gift of any amount is deeply appreciated.

Additionally, the Foundation's Endowment Fund allows for the creation of an endowment in an individual's name, as a living tribute or as a memorial to that person. The recommended minimum funding for this type of endowment is $40,000.

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In addition to having a will, placing property in trust can help you in the management and disposition of your assets. A gift to the EFSDC in the form of a charitable trust will help further the mission of the foundation while helping you achieve your own financial aims.

A charitable trust can be set up as a source of income for you or someone you designate and can be established through your bank trust department or other trust company. This type of gift can also provide a reduction in estate, gift and income taxes and ensures proper disposition of your assets.

There are several types of charitable trusts and the decision to establish one should be made with the assistance of your attorney. the following is an overview of the most common types of charitable trusts.

Charitable Lead Trust
A charitable lead trust provides income to the EFSDC for a period of time you determine (5. 10, 20 years, or more). At the end of that period the remainder is distributed to a beneficiary you have selected. For the duration of the trust, the income can be claimed by you as a charitable contribution and can be taken as a tax deduction. A charitable lead trust may also provide an estate tax benefit.

Charitable Remainder Unitrust
A charitable remainder unitrust provides income to you or someone you name at a fixed percentage of the trust's annual value. At the end of the trust period which you determine, the balance is transferred to the EFSDC. With this type of trust, capital gains on an appreciated property, such as stocks, can be avoided. There will also be estate tax benefits because the balance of the trust transferred to the EFSDC is exempt from estate taxes.

Charitable Remainder Annuity Trust
A charitable annuity trust functions in the same way as the charitable remainder trust except that the annuity pays a fixed amount annually, based on the initial fair market value of the trust.

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Income tax on certain qualified retirement plans (Individual Retirement Accounts, 401(K), Keogh, and others) is deferred until the money is withdrawn. At that time on the disbursed amounts are subject to income tax. The balance remains untaxed until withdrawn.

As part of your estate, the full amount is subject to income tax and estate tax. However, if you give the funds in the plan as a charitable gift, the balance will be disbursed with no taxes due.

There are many sophisticated ways to take advantage of the tax benefits involved in making a gift to the EFSDC through your tax-qualified retirement plan. But before you make any decision regarding your assets, including your retirement plan, please consult legal and tax professionals to discuss your specific situation.

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