The LCMS Foundation offers a variety of giving plans to fit everyone's situation. The Gift Planning Counselor is available to sit down and visit with you regarding the various options available through these giving plans.

• You give securities or cash.
• You get a fixed payment for life, or a term of up to 20 years.
• The payment rate must be at least 5 percent per year of the trust's initial value.
• You receive an immediate tax deduction.
• If you give securities, you pay no capital gains tax at the time of the transfer.

• You give securities or cash.
• You set aside funds now so you will receive a high fixed rate of payment beginning at retirement or another future date.
• You receive an immediate tax deduction.
• Part of each payment is a tax-free return of principal.

• You give securities or cash.
• You direct how interest and principle are to be distributed. 
• You can name successor advisors.
• You receive an immediate tax deduction.
• Ordinary income property (crops, livestock and equipment) can be transferred into this agreement.
• If you give securities or real estate, you pay no capital gains tax at the time of the transfer.

• Individuals (through direct gifts or deferred giving plans) or congregations (through custodial agreements) can establish these funds through the LCMS Foundation.
• Endowment fund income is paid to the ministry of your choice.
• Memorial funds pay income and allow withdrawal of principal.

• You provide in your will or living trust for gifts which will occur at death.
• Help is available for all estates large or small.
• If you have been blessed with a large estate, the Foundation can help you and your advisors understand complex gift planning techniques, such as charitable lead trusts and business succession planning.  

• You give securities or cash.
• You get fixed payments for life.  The rate depends on your age.  If you are 70, for example, your rate for life is 6.5 percent; if you are 90, your rate is 11.3 percent.
• Part of each payment is a tax-free return of principal.
• You receive an immediate tax deduction.
• If you give securities, you pay no capital gains tax at the time of the transfer.

• Substantial gifts can be made by transferring a new or existing policy.
• The LCMS Foundation becomes the owner.  The ministries of your choice are the beneficiaries.
• The amounts you contribute to the Foundation to pay premiums are tax deductible.

• You give the remainder of a residence or farm while continuing to use the property for life.
• You sign a maintenance, insurance and tax agreement to clarify that you remain responsible for expenses during your life.
• You receive an immediate tax deduction.
• You also receive probate and estate tax savings.

• You give securities or cash.
• You get all income earned from your share of the fund.
• The agreement lasts for your life and the life of one beneficiary.
• You receive an immediate tax deduction.
• If you give securities, you pay no capital gains tax.

• You create a trust during your life, but it need not be funded until your death.
• You provide in your will, or in beneficiary designation forms, that some of your assets "pour over" into the trust at your death.
• Trust will provide income to surviving family for one to 20 years.
• Arrangement is revocable.

• You give securities, cash, real estate, or income property.
• You get a variable payment for life, or a term of up to 20 years.
• The payment rate must be at least 5 percent per year of the trust's annual value.
• You receive an immediate tax deduction.
• Ordinary income property (crops, livestock and equipment) can be transferred into this agreement.
• If you give securities or real estate, you pay no capital gains tax at the time of the transfer.