Legacy & Planned Giving

Planned gifts reflect your vision and are part of your legacy that will benefit generations to come.

Already including SFI in your estate plan? Please let us know by emailing the or calling 505.946.3678.

What to Give

Cash is the simplest and most direct way to support the Institute, while a gift of appreciated securities provides an attractive alternative. A real estate gift may dramatically simplify management and maintenance issues. Gifts of the remainder of your retirement-plan assets qualify for tax benefits, or donating your life insurance policy enables you to make a future gift at limited immediate cost.

How to Give

A bequest is a provision in your will or living trust that directs funds to SFI. There are also a variety of life income plans—such as charitable remainder trusts and pooled income funds—that enable you to make a gift in exchange for income; you transfer the asset but continue to receive income payments.

Besides supporting the Institute, planned gifts can offer donors compelling benefits:

• Retain or increase your income
• Deduct part of your gift as an immediate charitable contribution
• Avoid or reduce capital-gains taxes
• Pass assets to family at a reduced tax cost
• Memorialize a lifetime commitment to the Institute through an endowed chair

Planned Gifts

Bequest — When a donor decides to leave assets to charity in his or her will, he or she is making a bequest. The donor's estate will receive a charitable estate tax deduction at his or her death, when the gift is made to charity.

Charitable Remainder Trust — This trust makes payments, either a fixed amount (annuity trust) or a percentage of trust principal (unitrust), to whomever the donor chooses to receive income. The donor may claim a charitable income tax deduction and may not have to pay any capital gains tax if the gift is of appreciated property. At the end of the trust term, the charity receives whatever amount is left in the trust Charitable remainder unitrusts provide some flexibility in the distribution of income, and thus can be helpful in retirement planning.

Charitable Lead Trust — This trust makes payments, either a fixed amount (annuity trust) or a percentage of trust principal (unitrust), to charity during its term. At the end of the trust term, the principal can either go back to the donor (a grantor lead trust) or to heirs named by the donor (a non-grantor lead trust). The donor may claim a charitable income tax deduction for funding a grantor lead trust or a charitable gift tax deduction for funding a non-grantor lead trust. Since lead trusts are typically used to pass assets to heirs, non-grantor lead trusts are far more common than grantor lead trusts.