U.S. Charitable Gift Annuities
Establishing a CSPI Charitable Gift Annuity (CGA) is a great way to maximize your retirement income and your charitable giving to CSPI's nutrition and health goals. A CSPI CGA is a contract between the donor and CSPI specifying that, in exchange for a donation of $10,000 or more, CSPI agrees to pay the donor – or up to two beneficiaries named by the donor – a lifetime income. Upon the death of the donor or the beneficiaries, the remaining principal transfers to CSPI to further its work.

You can fund a CSPI CGA with a gift of $5,000 or more in cash or securities. Benefits of the plan include:

• A charitable deduction for U.S. donors;
• Guaranteed, fixed income;
• Potential relief from U.S. capital gains taxes on gifts of appreciated securities; and
• Removal of the asset from U.S. estate tax liability.

CSPI determines its rates by those set by the American Council on Gift Annuities (ACGA). The ACGA monitors and adjusts its rates monthly based on the rates of commercial annuities, and according to current and projected market conditions. The rate of payment is determined by the age of the annuitant(s) at the time of the gift. Below is the current schedule for single-life CGA's:

Beneficiaries age 60 or older can receive immediate income from a CSPI CGA. Others may consider a Deferred-Payment CGA.

Deferred Gift Annuities
In the event that a deferred-payment CGA is preferable, you make the gift now, realize an immediate charitable deduction, but defer receiving income until a later time. In addition, because of the deferral of income, the IRS rewards you, as the donor, with an increased charitable deduction for use in the year the donation is made. The deferral of income must be until at least age 60.

Charitable Remainder Trusts
A Charitable Remainder Trust (CRT) is a way that a U.S. donor can provide income to him or herself and/or others while making a generous gift to CSPI. The income may continue for the lifetimes of the beneficiaries, a fixed term of not more than 20 years, or a combination of the two.

There are two types of CRT's: the charitable remainder annuity trust, where the income is fixed and the charitable remainder unitrust where the income changes each year based on the performance of the trust assets.

To talk to a CSPI planned giving specialist, please email giftplan@cspinet.org, or phone us at: (202) 332-9110.

CSPI does not provide legal or financial advice, and urges you to consult your own advisors for information specific to your situation and interests.