Charitable Giving
Life Income Gifts
Donors have a variety of gifting options in support of the South Dakota Farmers Union Foundation, while providing
significant income throughout a donor's life with the benefits of tax savings being enjoyed by the donor. Below are
options available to donors. As always, donors should consult their tax advisor and/or attorney about these life
income gifts.
Charitable Gift Annuities
Donors may make gifts to the SDFU Foundation and receive a guaranteed income for life, and also provide a guaranteed income for a spouse, parent, brother, sister, or any other person for his/her lifetime.
Deferred Payment Gift Annuities
Donors may make gifts to the SDFU Foundation, receive a current income tax deduction, and receive a guaranteed life income to begin at some future date. Donors, therefore, may make a current gift, save income taxes, and provide a guaranteed income for their retirement years.
Charitable Remainder Unitrusts
Donors may make gifts to the Foundation in trust, and provide for the trustee to pay them a fixed percentage each year of the value of the trust assets for their lifetime. These gifts can provide current income tax savings, capital gains tax savings, and estate tax savings.
Charitable Remainder Annuity Trusts
Donors may make gifts to the Foundation in trust and provide for the trustee to pay them a fixed amount each year for their lifetime or for a period of years.
Life Estate Contracts
Donors may make a gift of a personal residence or farm to the SDFU Foundation, receive a current income tax deduction, and retain the use of the property for their lifetime. Life tenants will have the option to later join with the Foundation in a sale to liquidate the life and remainder interests.
Charitable Lead Trusts
Donors may make gifts to the Foundation in trust and provide that the trustee shall pay an income to the Foundation for fixed period of years, and further provide that at the end of the period of years the trustee will transfer the property to children, grandchildren or other specified persons.
If you would like to discuss making the SDFU Foundation one of your beneficiaries, we encourage you to contact us so that we can assist you in getting the greatest possible satisfaction from your gift. Please contact Julie Bartling at (toll-free) 1-888-734-8136, extension 115, or send her an e-mail at to set up an apointment.