Planned Giving


Gifts of Other Assets

Gifts of Retirement Assets

Individual Retirement Accounts (IRAs) and tax-favored retirement plans such as 401(k) and 403(b) allow individuals to put money aside on a tax-f ree basis for retirement. If you are looking to provide for your heirs and make a gift to charity, it’s often more favorable to consider a charitable gift from your IRA. When an individual passes away and does not name a charity as beneficiary of his/her re t i rement plan, these monies become part of the donor’s estate and are subject to Federal estate a n d income taxes.

The rate of taxation on IRA monies can be a staggering 70% or more. Depending on the total assets of your estate, naming Amnesty a beneficiary of your retirement account can actually result in more assets being received by your heirs than if charitable gifts were made from other funds in your estate.

The charitable portion that passes to Amnesty from your IRA is free from all Federal estate and income taxes, and as a non-probate asset, retirement plan gifts will be received sooner and with possibly less “shrinkage.”

To name Amnesty a beneficiary of your IRA or other retirement plan, simply complete the designated beneficiary box on your retirement application form with Amnesty International of the U.S.A., Inc. Federal tax identification number 52-0851555.

In addition to bequests of IRA monies, a tax-free bequest can also be made for other assets such as savings bonds, unpaid bonus and rental income and lottery winnings.

If you have already named Amnesty as a beneficiary of one of these gift opportunities, we thank you for your commitment, and we hope you will consider our invitation to become a member of the Circle of Light.

Gift of Real Estate

Gifts of real estate - including personal residences, commercial buildings, farms and parcels of land can be an extremely advantageous way to give to Amnesty International. Gifts of real estate qualify for a charitable income tax deduction based on the appraised fair market value of the property, regardless of what you originally paid for it. You may deed the property outright to Amnesty International USA, establish a life income arrangement (such as a Charitable Remainder Trust), or even transfer ownership while retaining the right to reside on the property for the rest of your life or a term of years, after which it reverts to Amnesty International USA (called a "Retained Life Estate").

It is also possible to gift a fractional interest (called an "undivided interest") in real estate.

Testamentary gifts of real estate through your will are also welcome. Since gifts of real estate can involve issues of valuation, environmental liability, pre-arranged sale, and other issues, they should be carefully reviewed by legal and tax counsel and Amnesty International before proceeding.

Gifts of Tangible Personal Property

Gifts of valuable personal property - such as books, works of art, jewelry, and coin collections - can benefit both you and Amnesty International.

Such gifts, if they qualify under IRS "related use" rules, can reduce your estate tax liability and qualify you for an income tax deduction for their full appraised value.

Gifts of Life Insurance

When you name Amnesty International USA as both owner and beneficiary of your life insurance policy, you provide invaluable support to the Organization and receive a charitable deduction. Amnesty International accepts gifts of life insurance policies with a minimum cash value of $2,500. For gifts of fully paid-up policies, your deduction will equal the replacement costs of the policy. In certain cases, you may arrange to give a partially paid-up policy to Amnesty International, receive a deduction for the cash surrender value of the policy, and deduct any premiums you continue to pay.