Planned Giving

If you love the land and would like to see its natural and historic attributes preserved forever, consider a planned gift to NCRLT. There are many ways you can make a gift that makes a difference. Donating a conservation easement, making an outright gift of real estate or cash, making a bequest, or naming NCRLT as a beneficiary of your IRA, life insurance or charitable trust, are just a few of the options. Our knowledgeable staff will be glad to work with you and your financial advisors to create a tax smart way of giving. Please contact us at (530) 894-7738 if you would like more information on making a planned gift to NCRLT.

Please see the short descriptions of some of your Planned Giving Options below. NCRLT recommends that you consult with your tax advisor when making a planned gift.

Stock: Giving appreciated stocks, bonds or mutual funds, allows you to deduct the fair market value of those securities owned for more than one year. You can give the securities and usually avoid taxes on any capital gains, while also potentially receiving up to a 30% tax deduction on your adjusted gross income. Call (530) 894-7738 for information on how to transfer stock to NCRLT.

Bequests: Put simply, remember NCRLT in your will! After you have taken care of your loved ones in your estate plan, please consider leaving a portion of your estate or your residual estate to NCRLT. Bequests to NCRLT are generally free from federal estate tax and you normally do not have to re-write your entire estate plan to include a provision for a gift. This can often be done simply and inexpensively by your attorney.

Gifts of Land or Other Real Estate: Real estate gifts can be varied in nature – not just property that is important for its conservation value. Generally the long-term capital gains tax can be avoided. Acceptance of gifts of real estate is subject to approval by the NCRLT Board of Directors.

Charitable Remainder Trusts and Gift Annuities: Do you want to leave a legacy gift to NCRLT while receiving income from those assets during your or a loved one’s lifetime? If so, a charitable remainder trust or a charitable gift annuity may be appropriate for you.

Charitable Lead Trusts: Donors may fund lead trusts with a combination of cash, stocks, bonds, or real estate. NCRLT receives income for the term of the lead trust and then the assets are passed to your heirs.

Retirement Assets: Naming NCRLT as the beneficiary of the remainder of assets in your IRA, 401K, or other retirement plan after your lifetime may help avoid income and estate taxes.

Life Insurance: If you have a paid-up life insurance policy that you no longer need, you may be able to receive income tax deductions by transferring ownership of the policy to NCRLT and making it the beneficiary. If NCRLT is designated as beneficiary of your policy, but not the owner of the policy, the gift is revocable and does not qualify for an income tax deduction, but may qualify for an estate tax charitable deduction.

Life Estates: Donors can receive a sizable charitable income tax deduction by making a gift to NCRLT of their personal residence or farm while retaining full use and rights to the property during their lifetime. The donor retains a life estate and NCRLT receives the property after the donor's lifetime.