Gift Planning Resources

Explore additional resources to help you with your tax planning and making a gift in support of our CMC mission. Your designation will determine use of your gift for operations or endowment with the CMC Foundation. Undesignated gifts will be used in the area of greatest need. Contact us for more information about ways you can support our organization or let us know if you have given to us in the past.

Your Legacy Helps Us Climb Higher

Many people who care deeply about Colorado’s mountains choose to support the Colorado Mountain Club in different ways, including gifts that sustain education, stewardship, and access for future generations to inspire and care for the places that shape us.

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Donor Story Booklet Calculator

Leading for the Future

Luke and Cynthia spent many years volunteering and supporting their favorite nonprofit organization. They wanted to give back in a way that would help fulfill its mission. At the same time, they were looking for a way to care for their family in the future.

Luke: "We heard that now is the best time in years to set up a charitable lead trust. We could fund the trust with cash or stock and the trust would pay income to the nonprofit for a number of years, with the rest of the trust value going to our children in the future."
Cynthia: "We liked the fact that our children would be well cared for and that we could see the result now of our gifts to our favorite nonprofit."

Luke and Cynthia were also pleased to learn that taxes on the gift to their children would be significantly reduced by the added benefit of a gift tax charitable deduction. After the income was paid to our organization, the remaining trust value would go to their family with very little tax owed.

Luke: "Cynthia and I found that by using a charitable lead trust, we could accomplish our goals of helping both family and our favorite nonprofit during our lifetimes."

What is a charitable lead trust?

A charitable lead trust is a way you can support Colorado Mountain Club for a number of years and pass on your assets to your family while reducing or eliminating gift or estate taxes.

Charitable lead trust video

Is a charitable lead trust right for you?

A charitable lead trust can be an excellent part of many tax-planning strategies. If you have questions about lead trusts, please contact us.

Please note: The information above is representative of a typical donor and may or may not be an actual donor to our organization.

Booklet

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Calculate Benefits

This lead annuity trust pays a fixed amount each year to a qualified charity for from one to thirty-five years, with remainder to family or family trust.

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Gift Date	Month: Day: Year:
Please enter a valid gift date
Gift month field is required
Gift day field is required
Gift year field is required
Rate of the Month
The current Rate of the Month (AFR) will display in the drop down box. Choose one of the three rates offered.
Donor
Donor is required
Beneficiary
Enter the name of the Beneficiary. You may use such titles as "Mr.", "Mrs.", "Dr.", "Rev.", "Jr.", etc.
Beneficiary is required
Term of Years	Years
Enter the term of years the trust will last, i.e., distribute income to the named beneficiary(ies). The term cannot exceed 20 years.
Term of years is required
Trust Amount $
Please enter a valid property value
Property value is required
Enter the amount of cash or the fair market value (FMV) of the asset(s) used to fund the CGA. For assets such as real estate, closely-held stock and other hard to value assets, the FMV is the appraised value of the property on the date of the gift.
Payout	%
Trust payout is required
Payout must be between 5% and 50%
Enter the percent income payout to the donor. You must select a trust percent payout of 5% or more.
Payment Frequency
Select either monthly, quarterly, semiannual, or annual income payments to the beneficiary(ies) of the income. The choice of payment frequency does affect the amount of the charitable deduction as the more frequent the payment (i.e. monthly as opposed to annually), the smaller the donor's tax deduction.
Under the Internal Revenue Code, the charitable income tax deduction must be at least 10% of the initial value. The payout amount has been lowered to qualify under the IRS 10% deduction test. This calculation includes a safety factor of 0.04%. The deduction factor will be 0.10040 or greater. The Maximum Payout Rate by Crescendo 10% Deduction Test: cres_calc_maxrate10
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