Foundation Foundation on Presentation A Annual Giving The Rotary EVERY ROTARIAN, EVERY YEAR EVERY ROTARIAN, EVERY YEAR OUR ROTARY FOUNDATION

The Rotary Foundation The things you do for yourself die with you. The good you do for others is and will remain Immortal. 253 Million Service Hours 1.8 Million Local and International Projects

The Rotary Foundation Working towards… The Elimination of Poverty Environmental Conservation Food Security, Health Care and Education Mediation and Conflict Resolution World Peace and Understanding

Mission Statement New -- Approved June 2006 The Mission of The Rotary Foundation of Rotary International is to enable Rotarians to advance world understanding, goodwill and peace through the improvement of health, the support of education and alleviation of poverty.

Mission Statement Our Motto: “Doing good in the world.”

A District Simplified Grant (DSG) is a tool Rotary districts utilize to support short-term, humanitarian projects that benefit the communityA District Simplified Grant (DSG) is a tool Rotary districts utilize to support short-term, humanitarian projects that benefit the community Funded through a portion of District Designated Funds (DDF) to support projects locally or internationallyFunded through a portion of District Designated Funds (DDF) to support projects locally or internationallyDistrictGrants Simplified

Awarded to faculty members to teach in a developing country for three to ten months.Awarded to faculty members to teach in a developing country for three to ten months. Over 400 teachers have shared this experience since the start of the program.Over 400 teachers have shared this experience since the start of the program. Grants for Grants for University Teachers

Matches contributions raised by Rotary clubs and districts for international service projects involving Rotary clubs in two or more countriesMatches contributions raised by Rotary clubs and districts for international service projects involving Rotary clubs in two or more countries Over US$198 million spent on nearly 20,000 grants in 166Over US$198 million spent on nearly 20,000 grants in 166 countries since 1965 GrantsMatching

FOUNDATION PROGRAMS Educational Programs Ambassadorial Scholars Group Study Exchange Rotary Peace and Conflict Studies Program Conflict Studies Program Rotary Grants for University Teachers Rotary Centers Humanitarian Grants Program Matching Grants District Simplified Grants PolioPlus PolioPlus Partners 3-H Grants Volunteer Service Grants

Global Eradication Initiative A public-private partnership led by: World Health Organization (WHO) Rotary International Centers for Disease Control and Prevention (CDC) United Nations Children’s Fund (UNICEF)

THE WORLD NEEDS ROTARY

ROTARY CHANGES THE WORLD

THE WORLD NEEDS ROTARY TO HELP END CONFLICT

District Designated Funds (DDF) Based on previous District contributions TRF advises amount available and requests plan for use Leaders of District determine how these funds are used. The District submits a plan three years in advance

SHARE How it works Unused DDF transferred to next year (Districts notified in August) Donations by 30 June Invested for 3 Years DDF used 1 July July

The Annual Fund Unless specified, all contributions are placed in the Annual Fund –50% are District Designated Funds District can make decisions as to how these funds are spent –50% are placed in the World Fund Administered by the Trustees

When we make a contribution It is invested three years before it is spent on programs

Permanent Fund Giving Types of Permanent Fund giving Bequest Society: Contributions directed to the Permanent Fund Estate planning gifts totaling $10,000 or more: –Bequest commitments in a living will or trust –Whole and universal life insurance The Rotary Foundation of Rotary International

Permanent Fund Giving Types of Permanent Fund giving Benefactor: An outright gift of $1,000 to TRF Naming TRF a beneficiary in your estate planning

1.Builds ongoing support for The Rotary Foundation 2.Helps achieve the worldwide goal of US$100 per capita 3.Promotes Rotary Foundation Sustaining Member program Annual Giving

Reasons For Giving Tax Advantages Direct Where Your Assets Will Go Rather Than Giving To The Government Maximize Your Loved One’s Inheritance Support Causes You Find Important Desire To Give Back To The Community Make Positive Change In Other’s Lives Giving Is A Value Create A Charitable Legacy

Options For Giving Outright Gifts Bequests Charitable Gift Annuities Charitable Remainder Trusts Charitable Lead Trusts Life Estate Contracts Life Insurance Beneficiary

Outright Gifts Cash Stocks Real Estate Limited Partnerships Family Business Ownership Retirement Accounts Patents Collections

Bequests The Most Popular Means To Transfer Assets To Charity Very Simple Determine The Percentage Or Set Amount Of The Gift And Choose The Charity That Will Benefit Funds Are Transferred At The Death Of The Donor Can Cut Down On State And Federal Estate Tax

Charitable Gift Annuity Donor Receives A Charitable Tax deduction On The gift Portion Of The Annuity Donor Receives A Set Annual Payout For One Or Two Lives And Can Name The Beneficiary Payout Percentage Is Typically Set By The American Council Of gift Annuities And Is Dictated By The Age And Number Of Lives Remainder Of Gift At Death Transfers To Non-Profit Issuing Annuity

Charitable Gift Annuity Jan Fox Age 58 Gives Mom (83) $350 Per Month Requires $500 Before Taxes $120,000 at 5% To Fund The Gift Charitable Gift Annuity of $50,000 Yearly Pays 8.8% or $368/Mo vs. $350/Mo Immediate Income Tax Deduction Of $26,000

Charitable Gift Annuity Bill Smith Sells Stock Creating A $32,000 Tax on the Capital Gain Has Stock Worth $93,000 With A Basis Of 38,000 Charitable Gift Annuity Results In $30,000 Tax Deduction Pays 5.7% or $442/Mo Rest OF Bill And His Wife’s Lives A Portion Of Earnings Are Tax Exempt

Charitable Gift Annuity Who Is Eligible? Age 50 Minimum Amount $10,000 Rate of Return Is 5.3% at Age 50 Scaled Up To 11.3% At Age 90

Charitable Remainder Trust  Donor Receives A Charitable Deduction For The Gift Portion Of the Charitable Remainder Trust  Donor Receives An Annual Payment For Life, For Up To A Set Number Of Lives Or Years And May Name The Beneficiary  Percentage Rate Must be A Minimum Of 5% And Is Often Negotiable Up To A Certain Rate

Charitable Remainder Trust  Trust Payments Can Either Be Fixed Or Recalculated On An Annual Basis Based On Asset Value  Trust Assets Are Invested By The Trustee  The Remainder Of The CRT (At Least 10% Of The Trust Value) Is Transferred To Charity At The End Of The Life Of the Last Beneficiary  Additional Gifts May Be Made To The CRT At Any Time

Life Estate  Donor Identifies Real Estate To Donate -- Can Be Primary Residence Or Vacation Home  Donor Retains The Right To Use The Property For Lifetime, Continuing Upkeep And Maintenance, Taxes, and Insurance  Real Estate Transfers To Charity At End Of Donor’s Lifetime  Donor Receives Estate Tax Deduction

Charitable Lead Trust  Donor Places Cash Or Other Income Generating Asset Into A Trust  Trust Pays Fixed Amount To Charity For A Set Number Of Years Selected By Donor  At The End Of Trust, Assets Held By Trust Are Transferred To Named Beneficiaries  Donors May Receive Substantial Reduction In Federal Gift And Estate Taxes

Pooled Income Fund  Donor Makes A Gift Of Cash Or Stock  Donor Receives Units And Receives Income From Those Units For Life  Assets Contributed To The Fund Are Pooled For Investment Purposes  The Amount Of Quarterly Income Paid To Beneficiaries Is Based On Fair Market Value Of the Gift And The Return The Fund Is Producing

Donor Advised Fund  A Separate Fund Held By The Foundation  Contributions Are Irrevocable And Tax Deductible  Offers Donors The Flexibility To Make Grant Recommendations To The Foundation And Other IRS Approved Charities Anywhere In The United States

Life Insurance  Donor Names Charity Irrevocable Beneficiary Of Life Insurance Policy  Donor Continues To Pay Premium Or Pays Up Policy  Donor Receives Immediate Deduction For Paid Up Policy Or Receives Continuing Deductions For Premiums Paid  Charity Receives The Death Benefit At End Of Donor’s Lifetime

Creating A Lasting Legacy  Can Be Established Immediately Or By Bequest  Provides Donor The Opportunity To Give A Gift That Lasts Forever  Can Benefit Multiple Charities  Grants Are Given In Donor’s Name On An Annual Basis Creating A Lasting Legacy  Gifts Are Invested And Provide A Permanent Source Of Community Capital To Meet Needs  Increases The Impact Of A Charitable Gift

The Rotary Foundation “Do Not Withhold Good From Those To Whom It Is Due, When It Is In The Power Of Your Hands To Do So” Proverbs 3.27

Every club will set its APF & Permanent Fund goalsEvery club will set its APF & Permanent Fund goals Suggested Suggested Annual Programs Fund goals: –100 % Member Participation –US$100 per capita –10-15 % Increase RotarianEveryEvery Year

“Back when Rotary became involved with polio, most people thought volunteer organizations were about tackling projects down the street or across town – not across the world. Rotary changed all that, and in the process, you reminded us that there is no human problem so daunting that it can’t be overcome by people.” - Bill Gates, Sr.

Your support is critical for a peaceful and prosperous world during Rotary’s Second Century of Service Thank You!