Other Ways to Give

Nothing can be more satisfying than making a contribution to support work that will lead to a more sustainable world. We invite you to consider the following ways to make a difference in the future of life on Earth. Your support is critical for the current research projects at the Institute and the long-term financial stability of the Institute itself.

The information given below is not meant to provide a complete list of the possibilities nor to include all of the technical information needed to make a decision. It should, however, help you begin to make an informed decision.

(Please note: with the complexity of current tax laws, we encourage you to consult your tax advisor about your gift. Worldwatch does not intend for this information to be a substitute for tax or financial advice.)

OUTRIGHT GIFTS • PLANNED OR DEFERRED GIFTS • DEDUCTIBILITY • VOLUNTEER

OUTRIGHT GIFTS

Gifts of Cash

Gifts of cash are the most common and often the simplest to make. Checks should be made out to the Worldwatch Institute with a note in the memo section specifying your intent to support a particular project or purpose. Otherwise, your gift will be used wherever it is needed the most when received. A gift of cash is deductible up to 50 percent of a donor’s adjusted gross income. Amounts exceeding 50 percent in one year may be carried over and deducted for up to five subsequent years.

Gifts of Securities

Gifts of Real Estate

Gifts of unencumbered homes, farms, businesses, and other real property can receive the same tax treatment as gifts of appreciated securities. If property has appreciated over time, its sale may result in substantial capital gains taxes. If debt-free property is transferred to the Worldwatch Institute, the donor receives a deduction for the appraised value. The Worldwatch Institute encourages real estate gifts that are not subject to liens or restrictions that may affect their market value. The full market value of appreciated properties is usually deductible up to 30 percent of the donor's adjusted gross income. Any amount in excess of the 30 can be carried over for up to five years. The Worldwatch Institute reserves the right to determine whether to accept any gifts of real estate.

Memorial or Tribute Gifts

Any gift may be designated in memory or honor of a friend or loved one. The family of the deceased, or person honored, will be notified of such gifts.

Gifts In-Kind

Another way to support the Worldwatch Institute is through gifts of tangible personal property. When such a gift is related to the “charitable purpose” of the Worldwatch Institute, the donor may be eligible for a deduction of the full fair market value.

Workplace Giving

You may be able to multiply the value of your gift by participating in a matching gift program provided through an employer or board membership.

 

PLANNED OR DEFERRED GIFTS

Although outright gifts provide crucial resources for current programs, deferred gifts build the foundation for the future. Giving through estate plans or life income gifts is particularly suitable for those who would like to support the Worldwatch Institute with a significant gift that cannot be made outright.

Join the WORLDWATCH LEGACY SOCIETY- Bequests by Will or Living Trust

Life Income Gifts

Numerous tax and financial benefits may be realized with a “life income gift,” such as a charitable gift annuity or charitable remainder trust. The donor makes an irrevocable gift of cash, securities, or property and receives income for him or herself (may include another beneficiary, such as a spouse) for either life or a specified term of (1–20) years. When the specified period ends, the remainder goes to support the Worldwatch Institute.

Gifts of Life Insurance

You may own some form of life insurance that is no longer needed because children have grown or financial circumstances have changed, yet is still in force and may have significant cash value. If the Worldwatch Institute is named both the sole owner and the beneficiary, the contributor is eligible to receive an immediate charitable deduction for the policy’s fair market value or the net premiums paid, whichever is less. Additional premiums paid may also be tax deductible.

Retirement Plan Gifts

Designation of the Worldwatch Institute as primary or contingent (after a spouse) beneficiary of a private pension fund (e.g., IRA, SEP, 401(k) profit sharing plan) can result in the most “tax wise” testamentary gift possible. This is because retirement accounts are subject to taxes that other estate assets may avoid. Simply designate the Worldwatch Institute as beneficiary on your plan’s “Beneficiary Designation” form.

Retained Life Estate

You may generate a current income tax deduction by giving a home or farm to the Worldwatch Institute, while retaining the right to occupy, rent, or otherwise use the property during your lifetime. The property will also be removed from your taxable estate.

 

DEDUCTIBILITY

The Worldwatch Institute is a “qualified charitable organization” and meets the standards and requirements of Internal Revenue Code Section 501(c)3. Under this provision, all contributions are deductible for federal income tax purposes (subject to statutory limitations) and for federal estate and gift tax purposes.

Gifts of cash (or your election to deduct only the cost basis of an appreciated asset) may be deducted up to 50 percent of adjusted gross income (AGI) in a year. Gifts of appreciated real or personal property may be deducted up to 30 percent of AGI. Excess deductions may be carried over for up to five additional years.

 

VOLUNTEER

You can make a meaningful contribution toward creating a more sustainable world by serving as a Worldwatch volunteer.