Other Ways to Give

Investing in God's Kingdom

Explore Strategic Giving Options

Are you looking for creative ways to make a difference with the resources God has entrusted to you? Would you like to lower your tax burden and eliminate the complexity often associated with giving? Through strategic gift planning, you may be able to give in ways you never imagined were possible—with greater tax efficiency and a much larger impact.

Need help? Contact our development office.

Phone: (800) 538-7677

FREE WEBINARs

Are you looking for practical ways to steward your resources for God’s glory? Join Leading The Way and Fulcrum Philanthropy Systems (The Giving Crowd) for three upcoming webinars. These FREE 30-minute sessions will show you how to save more on taxes and give more to the people and organizations you love most.

Session 1: Giving from Your Assets, Not Just Your Checkbook

 The average American’s net worth is approximately 9% in cash and 91% in assets. Gifts of cash can be the most expensive charitable gift you can make. Learn how you might be able to reduce or eliminate unnecessary taxes and make your charitable giving work smarter—not harder.

September 19th @ 12 PM ET – Join Here
September 21st @ 5 PM ET – Join Here

Session 2: Demystifying Charitable Trusts

 The topic of trusts can be intimidating, complicated, and boring. This 30-minute discussion will give you fresh insights on how charitable trusts can help you save taxes, mentor your children or grandchildren, and have a greater impact on your favorite charities.

September 26th @ 12 PM ET – Join Here
September 28th @ 5 PM ET – Join Here

Session 3: Creative Succession Planning for Business & Property Owners

 Business and property owners can invest a lifetime building these assets, but what happens next? Who takes over? How much will the taxes be? And are there ways you could bless your favorite charity rather than the government as you pass these assets along to heirs or employees?

October 3rd @ 12 PM ET – Join Here
October 5th @ 5 PM ET – Join Here

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Estate Planning Tool

Roughly 70% of Americans do not have a current will or estate plan. Does your estate plan take into account the most recent tax laws? Leading The Way’s My Legacy Planner will not only allow you to assess your current will and estate plan, but will also provide you with a thoughtful framework as you prepare to meet with your financial advisor or attorney.

Start Planning Today

Use our FREE My Legacy estate planning tool to assess your current will and estate plan.

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Estate Gifts/Wills

Basic to every Estate Plan is a will. Every responsible Christian should have a current will in place. If you die without a will, the distribution of your resources will be at the discretion of a probate court who may not distribute your assets according to your wishes.

Giving to Leading The Way through your will is the easiest way to continue passionately proclaiming the uncompromising Truth of the Gospel after your passing and remove highly taxable assets from your estate.

Laws are always changing and you should review your will every few years with an attorney. To add Leading The Way to your existing will, you will need the information below for your legal document:

Leading The Way with Dr. Michael Youssef
P.O. Box 20100
Atlanta, Georgia 30325
Tax ID # 58-1816773
Leading The Way is tax-exempt.

Need help? Contact our development office.
Phone: (800) 538-7677
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Stocks

Gifts of marketable securities (stock) may be more tax efficient than gifts of cash. As securities grow in value, their sale may require payment of capital gains taxes. A charitable gift of appreciated securities (that have been held for at least a year and a day) in most cases avoids the capital gains tax.

For example, Mr. Davis acquired $25,000 of stock in the X Corporation a few years ago. The current value is $100,000. Therefore, if he were to sell the stock today, he would have to pay the current capital gains rates for both Federal and State taxes. Since he has owned the stock for more than a year and a day, he can gift the stock to Leading The Way and receive the full value of the stock as a tax deduction. He would also avoid the capital gains tax on the $75,000 appreciation.

To ensure efficient processing of your gift of stock, it is important to notify Leading The Way of your gift. Do not rely on your stockbroker or wire transfer service to provide us with this information, as they typically send the stock with no reference to the donor.

How to transfer stock to Leading The Way—if your shares are held in an account:

Ask your broker to make an electronic transfer of the shares to Leading The Way's Register Financial Associates, Inc. (404.364.2180), account # 4995-4552. The DTC number is 0141 – Clearinghouse is First Clearing, a division of Wells Fargo. In some cases you may be asked to provide the Tax ID number of Leading The Way. Our Tax ID is: 58-1816773.

Once the stock is transferred into Leading The Way's account and notification of the transfer is made, a receipt will be sent to you. The effective date is the day that the shares are placed into our account.

Once again, please remember to contact Leading The Way to advise us of the number of shares and the identity of the stock.

How to transfer stock to Leading The Way—if you hold the certificate for your shares:

Sign the stock over to Leading The Way, either by endorsing the back of the certificate or by using the stock power. Make sure to sign exactly as the name(s) appear on the front of the certificate. If you have already had the certificate reissued in the name of Leading The Way, it is not necessary to provide us with a stock power.

Your certificate or stock power should then be mailed to the attention of the Director of Finance, Leading The Way, P.O. Box 20100, Atlanta, GA 30325. Due to the nature of the document being mailed, we recommend that you send it via certified/registered/express mail.

When the certificate is received, it will be immediately liquidated and a receipt will be sent to you. The effective date is the date of the postmark for certificates registered to the donor, and the certificate date for those that have been reissued in the name of Leading The Way.

Need help? Contact our development office.
Phone: (800) 538-7677

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IRA Charitable Rollover

IRA Charitable Rollovers enable individuals at least 70 ½ years or older to transfer up to $100,000 per calendar year, tax-free, from their Individual Retirement Account (IRA) to a qualified charity by the end of the calendar year.

What period does the new IRA Charitable Rollover Legislation cover?

  • On December 18, 2015 President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (PATH), retroactively reinstating the IRA Charitable Rollover provision for all of 2015 and permanently extending the Rollover into the future.

Gift parameters

  • If you are 70 ½ or older and own an IRA, you can give up to $100,000 per calendar year.
  • Your gift must be complete on or before December 31 of the calendar year in which you choose to utilize the IRA Charitable Rollover gift vehicle for tax purposes. Generally, if sent by US mail, the postmark determines the date of gift.
  • Your gift must be made to a qualified public charity, such as Leading The Way.
  • Distributions must be made directly from your IRA to Leading The Way. Do not withdraw the funds yourself and pass them on to Leading The Way or your gift will not qualify for the IRA Charitable Rollover and will be included in your taxable income.
  • You can only make outright gifts. The IRA Charitable Rollover cannot be used to fund life income gifts (such as charitable gift annuities or charitable reminder trusts).

What are the advantages of making an IRA Charitable Rollover Gift?

  • You can count your gift towards your annual required minimum distribution.
  • Your distribution is not recognized as income on your federal income tax return. Note: you cannot take a federal income tax charitable deduction for your gift.
  • Under current federal tax laws, keeping your IRA distribution out of your adjusted gross income may save you taxes.
  • The transfer process is quick and requires minimal paperwork.

Cautions

  • Employer-sponsored retirement plans, such as SEP IRAs, SIMPLE IRAs, 401(k)s, and 403(b)s are generally not eligible for the IRA Charitable Rollover.
  • Using a Roth IRA eliminates many of the tax advantages of the charitable distribution – if you don't have a traditional IRA, it may be better to withdraw funds directly from your Roth account, make a gift and take a charitable deduction. Consult your financial or tax advisor for advice.
  • Some states may determine that IRA Charitable Rollover gifts are includable as income for state and local tax purposes.

How to make your gift

Instruct your IRA administrator to mail a check directly to Leading The Way, P.O.Box 20100, Atlanta, GA 30325. Please make sure that your administrator encloses a letter along with your check stating your name and noting that it is a qualified charitable distribution from your IRA. This information can also be stated in the memo line of your check.

Need help? Contact our development office.
Phone: (800) 538-7677

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Real Estate

You can deed your home, a commercial building, or investment property to Leading The WayLeading The Way will then most likely sell it and use the proceeds for ministry programs.

Giving a gift of real estate provides you with a number of benefits:

  • You receive an income tax deduction for the fair market value of the real estate, no matter what you originally paid for it.
  • You pay no capital gains tax on the transfer.
  • A Leading The Way consultant handles all the administrative burdens by receiving, managing, and selling the asset for you.

For example, the Whitney's vacation home was purchased some years ago for $100,000 and the home is currently valued at $350,000.  If they sell the home outright they will owe the current capital gains tax on the $250,000 appreciation. However, if the home is gifted to Leading The Way and then sold, the Whitneys receive a tax deduction for the full $350,000 and avoid both federal and state capital gains taxes. They also receive the joy of making a significant gift to the Kingdom!

Need help? Contact our development office.
Phone: (800) 538-7677

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Percentage of a Business

Gifts of a limited liability company interest is a great opportunity to provide resources to further the work of the Kingdom. The tax benefits of gifting such assets before a sale is made—rather than selling the asset, paying the tax, and donating the proceeds—can be enormous. Not only does this avoid tax on the sale, it also provides a sizable charitable tax deduction.

 

For example, Jonathan began his company shortly after World War II with $500 in borrowed funds. Today, the company is worth $10 million. It is Jonathan's habit to give tithes and gifts equal to 20% of his income. Therefore, he wishes to give $2 million to charity upon the sale of his business to support ministries involved in Christian evangelism.

 

If he makes his charitable gift after he sells his business, he must pay capital gains tax of approximately 15%. In order to give $2 million to charity, he would use approximately $2.5 million of his stock value, paying the government approximately $419,000 in tax.

If he gifts 20% of his company prior to the sale and allows Leading The Way to sell that portion of his company to the buyer of his business, there will be no tax owed on the $2 million. Jonathan saves the money he would have paid in taxes and can now give $419,000 more to spread the Gospel.

 

Need help? Contact our development office.
Phone: (800) 538-7677

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Charitable Gift Annunity

A Charitable Gift Annuity (CGA) is the best tool for increasing your retirement income while also supporting the ministry work of Leading The Way. This simple process has been around for decades, but today, with continued low interest returns on investments, more and more seniors are choosing the benefits of CGAs.

The returns on these annuities are generous. For example, if someone aged 70 were to create a single-life CGA of $50,000 today, the quarterly payment would be approximately $724.98 and would continue for the annuitant's life. The income tax deduction would be about $19,000 and best of all, nearly two-thirds of the annuity payments are free from income tax. Where can you match that today? The older the income beneficiary is, the greater the return.

From a security standpoint, your annuity would be re-insured with a highly-rated, well-established life insurance company. This allows Leading The Way to receive an immediate ministry gift and gives you confidence that your lifetime income is guaranteed.


Need help? Contact our development office.
Phone: (800) 538-7677

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Charitable Remainder Trust

With a Charitable Remainder Trust (CRT), you transfer cash, appreciated property, or securities (stock) into a trust. The year you make the transfer of the asset(s) to the trust, you receive an income tax deduction. The trust converts the transferred assets into cash and then invests the money to produce income. The trust then makes fixed annual payments to you or your beneficiaries. When the trust terminates, the remainder is given to Leading The Way.

 

For example, Mr. and Mrs. Graham have owned a second home for about 27 years. They bought it for $55,000 and the current value of the home is $120,000. They no longer use the home, so they are considering selling it. If they sell it, they will immediately be confronted with the possibility of a capital gains tax. 

If they choose to create a CRT, title to the property will be transferred to the trust and then sold, thereby avoiding all capital gains taxes. Not only would they receive an income tax deduction, but they could also receive an annual income from the trust during their lifetime. When the trust matures, Leading The Way would receive the remainder of the assets in the trust.

Need help? Contact our development office.
Phone: (800) 538-7677

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Donor Advised Fund

A Donor Advised Fund (DAF) provides most of the benefits of a private foundation without the cost and expense of establishing a foundation. A DAF is an account that allows the donor the opportunity to make multiple charitable donations but channel them through one fund. This can be helpful if, for example, a donor has received a sum of money and would like to make charitable gift distribution decisions over time. A tax deduction is available immediately upon making a gift to the DAF but distribution to various ministries can come later.

 

For example, Mr. Adams sold his business and wanted to contribute a total of $250,000 to Christian ministry. However, at the time of the sale he was not sure of the amount he wanted to give to which Christian ministries. But, he did need the income tax deduction in the year of the sale. A DAF provided the perfect solution. Mr. Adams donated the money immediately into a DAF and received a tax deduction but was able to wait until a more convenient time to allocate his Christian ministry giving. To make a specific donation to a named ministry all Mr. Adams needed to do was forward a written request to the DAF administrator who then forwarded the funds to the ministry.

Many organizations can help you establish a Donor Advised Fund. Contact us for more information.

Need help? Contact our development office.
Phone: (800) 538-7677

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Retirement Plans

One of the ways you can give to the ministry is by designating Leading The Way as the beneficiary of your IRA, 401(k), or other qualified plan. After your lifetime, the remainder of your plan passes on to Leading The Way tax-free.

Some key benefits to making this type of gift are:

  • You can escape both income and estate tax withholding on the remainder left in your retirement account by gifting it to Leading The Way.
  • You can gift the most-taxed asset in your estate and leave more favorably taxed property to your heirs.
  • You can continue to take withdrawals during your lifetime.
  • You can change the beneficiary if your circumstances change.

Need help? Contact our development office.

Phone: (800) 538-7677

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Life Insurance

While there are several types of life insurance, the concept of giving it remains the same: a small gift now can ultimately provide a much larger gift in the future. Types of policies you may want to consider giving are:

 

  • A life insurance policy in force which is no longer needed for whatever purpose it was originally purchased. Typically it is an old policy and in many cases may be "paid up." 
  • A "forgotten" policy which has been recently remembered (or discovered during an estate planning effort).

 


You can designate Leading The Way as the beneficiary to receive the death value of the policy upon the passing of the insured. In this situation, you will continue to pay the premiums due if there are any—or you can transfer the ownership along with its cash surrender value to Leading The Way. Depending on the circumstances, Leading The Way may immediately cash in the policy to receive the cash surrender value, or may continue to hold (and in some case pay the premiums) until the passing of the insured. In this case, the donor receives a tax donation for the cash value of the policy on the date of the gift and also removes the death benefit value from his or her estate.

Need help? Contact our development office.
Phone: (800) 538-7677

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Federal Employee Giving

If you are a federal employee or serve in the military, you can now give to Leading The Way CFC# 63900 via easy payroll deductions through the Combined Federal Campaign (CFC). All contributions are tax deductible and payroll deductions simplify the giving process.

To give to Leading The Way through the CFC, you should contact your supervisor or your area CFC manager for a pledge card or donate through the myPay website. To designate your gifts to Leading The Way, all you have to do is enter our CFC# 63900 and fill out the appropriate information on your CFC pledge card.

Need help? Contact our development office.
Phone: (800) 538-7677

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Employee Match

You can increase your contribution to Leading The Way through your Company Match Program. Many companies match their employees' charitable contributions. For example, if you donate $100 to Leading The Way, your employer may match that amount or donate a percentage of the amount. Your $100 gift becomes $150 or $200 and reaches even more people with the Good News of Jesus Christ.

Some companies provide the guidelines and forms to fill out online, or you can check with your Human Resources office. A few companies even match the contributions of retirees and employees' spouses. Inquire within your company to see what Company Match Program options are available.

Need help? Contact our development office.
Phone: (800) 538-7677

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Amazonsmile

When you select Leading The Way as your designated AmazonSmile charity, Amazon will donate 0.5% of the price of your eligible Amazon purchases to Leading The Way. It’s a free and easy way to support Leading The Way while you shop online. Select Leading The Way as your designated AmazonSmile charity here.

Need help? Contact our development office.
Phone: (800) 538-7677

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Goods & Other Items

You might be surprised to know that the majority of wealth does not come out of our wallets—it's actually sitting in our driveways, storage facilities, garages, and closets. These unused assets—from old cars to unused equipment to game consoles—can be turned into Kingdom impact.

Giving to Leading The Way through iDonate is simple, easy, and hassle-free. Whether you're donating a boat, a mobile device, jewelry, excess inventory, or a gift card, iDonate handles the details—from the shipping or pickup of the item, to the assessment of its value, to its liquidation into a cash donation. Whatever you want to give, it's all funneled toward Leading The Way's work of proclaiming the Truth of Christ around the world.

Donating non-cash items through iDonate streamlines the giving process for you and saves Leading The Way time and money, enabling us to be better stewards of our resources.

How does it work?

The donation process depends on the type of item you plan on giving. Whatever your gift, iDonate will guide you through the entire process with simple step-by-step instructions. Here's how it works:

1.     Fill out the simple application for your specific item.
2.     Depending on the size and type of your item, iDonate will either contact you to determine a timeframe for pickup, or provide a mailing label for you to ship your item.
3.     iDonate will notify you of the sale of the asset and provide you with the necessary forms to receive your tax deduction.
4.     Leading The Way will then receive a cash donation within 30 days of sale.

Need help? Contact our development office.
Phone: (800) 538-7677