1. the Episcopal Diocese of Virginia Planned Giving Program
Deal Tompkins
Tompkins and Associates, LLC

2. Types of Giving
Annual giving
Supports the church budget
Capital Campaigns
Planned Giving

3. Planned giving is an integral and vital part of the Diocese’s stewardship program. Planned giving provides not only deferred gifts but also current gifts for local congregations that go to support the annual budget and capital campaigns.
Planned giving is really “creative giving”. It helps people make gifts they did not think they could make with assets they had not thought of using.
It helps people impact more lives for Jesus.

4. Blended Giving
Planned giving provides current gifts for the annual budget and capital campaigns.
It encourages people to include their church in their estate plans.
It can build a church’s endowment.
It enables people to make gifts they otherwise would not be able to make.

5. It is easier to think big than to think small.
People who think small get mired down in the minutia.
In planned giving focus on the concepts of the different types of gifts. Do not worry about the details. The technicians (tax attorneys, CPA’s, financial planners) will take care of the details.
Have a strategic plan on how planned gifts will be used.

6. Charitable Gift Annuity Charitable Remainder Trust
Current Gifts
Gifts of appreciated stocks
Gift of paid up insurance policy
For donors 70 ½ and older up to $100,000 a year from their IRA’s
 Gifts of real estate
Share proceeds of sale
Retained life estate
Donor Advised Fund
Charitable Lead Trust
Life Income Gifts
Charitable Gift Annuity
Charitable Remainder Trust
Charitable Lead TrustTy

7.  Deferred Gifts:
Bequests through will or revocable trust
specific amount or a percentage
Endow annual support
Residual in retirement accounts and US Savings Bonds
Life Income Gifts 
Charitable Gift Annuity
Deferred Payment Gift Annuity
Charitable Remainder Trust

8. Charitable Gifts can help offset:
Federal Income tax
Capital gains tax
Estate Tax
They do not affect local taxes such as:
Real estate tax
Personal property tax
Sales tax