• You avoid all capital gains tax when you contribute long-term appreciated securities to the Children for Children Foundation.
  
  
• You receive a charitable income tax deduction equal to the fair market value of the securities (on date of transfer) if it has been held longer than one year.
  
  
• The fair market value of the assets can be deducted against up to 30% of your adjusted gross income and any excess deductions can be carried forward into as many as five additional tax years.
  

To make a gift of stock to Children for Children, please call Rebecca at 212.850.4170.

1. I give, devise and bequeath the sum of $_________ to the Children for Children Foundation, a New York charitable corporation, 6 East 43rd Street, 25th Floor, New York, NY 10017, for its charitable purposes.
   
   
2. I hereby give, devise and bequeath________% of my residuary estate to the Children for Children Foundation, a New York charitable corporation, 6 East 43rd Street, 25th Floor, New York, NY 10017, for its charitable purposes.
   
   
3. All the residue of my estate, including, without limitation, real and personal property, I give, devise and bequeath to the Children for Children Foundation, 6 East 43rd Street, 25th Floor, New York, NY 10017. (You may also divide the residue of your estate between more than one charity and/or people.)
   

You also may give a specific bequest of property such as real estate, artwork or jewelry.

Your concern and appreciation for Children for Children will extend far beyond your own lifetime. It will be a lasting legacy, enriching the lives of future generations as Children for Children works to engage youngsters to become active, caring, and committed members of their communities.

• You may give a gift of life insurance whether or not the policy is paid up. To claim an income tax charitable deduction for a gift of life insurance, you must name the Children for Children Foundation as both the owner and beneficiary of the policy.
  
  
• You can name the Children for Children Foundation as a co-beneficiary or an alternate beneficiary with no tax deduction. (Your estate will receive an estate tax charitable deduction for amounts paid to the Children for Children Foundation at your death.)
  
  
• You can name the Children for Children Foundation as a joint owner of your certificates of deposit and savings plans. This type of gift allows you to provide future support for CFC while you avoid any unnecessary estate expenses.
  

• An immediate charitable income tax deduction in the year you make the gift.
  
  
• Avoiding capital gains taxes at the time of the transfer.
  
  
• The opportunity to live in your home or use the property for the rest of your life.
  
  
• Knowing that the property will be excluded from any estate and inheritance taxes.
  

Because each property and gift plan is unique, any real estate gift will require careful consideration by your legal and tax advisors and by our advisors, as well.