PLANNED GIVING

The Future of the Worldwide Freedom Movement—How You Can Make a Difference
Thank you so much for considering Atlas Network in your legacy giving. We rely solely on voluntary gifts from those who share our vision of a free, prosperous, and peaceful world where the principles of individual liberty, property rights, limited government, and free markets are secured by the rule of law.

There are many ways to make a gift to Atlas Network, and as you consider your options for cash gifts, estate gifts, or any other potential long-term strategies, we encourage you to speak with your financial advisor about the ways in which you might proceed. Planned giving often requires complex transactions with significant legal and tax implications, and we suggest that you consult experts in tandem with Atlas Network in order to design a giving strategy that best meets your goals and objectives.

There are a number of planned giving options that enable your estate to benefit you, your heirs, and Atlas Network. Advantages for you and your estate can include:

• Reduce estate taxes
• Provide an income stream for life
• Enable you to make a much larger gift
• Receive an income tax deduction
• Reduce or avoid capital gains taxes

As a member of the Fisher Legacy Society, your generosity in advancing the worldwide freedom movement will help generations of people around the world who share your commitment to freedom.

Some of the planned giving options available to you include:

Bequests and Trusts
A bequest is a transfer of cash, securities, or other property through a will or a living or revocable trust. Your bequest can be a gift of a specific dollar amount, a specific piece of property, a percentage of an estate, or all or part of the residue of an estate. You can also name Atlas Network as a contingent beneficiary if someone named in your will is no longer living at the time of your passing.

A bequest or trust distribution is easy to arrange, revocable, and does not affect your assets or cash flow during your lifetime. It will also reduce the value of your estate for federal estate tax purposes and is exempt from state inheritance taxes.

Retirement Plans
You can name Atlas Network as the beneficiary of your 401(k), IRA, Keogh, or other retirement plan. Your heirs will also avoid a twofold taxation on retirement plan assets.

Real Estate
Your gift of residential or commercial real estate can provide significant tax benefits as well as remove the burden of having to sell your property. With a retained life estate, your personal residence is deeded to Atlas Network but you and your family retain the right to occupy the home for life and will continue to pay real estate taxes, maintenance fees, and insurance on the property. You are entitled to an immediate tax deduction for a portion of the appraised value, and the property is removed from your estate for tax purposes. You also determine who retains the right to occupy the property before the bequest to Atlas Network is made.

Life Insurance
Naming Atlas Network as a beneficiary of your life insurance policy is an excellent way to make a major gift. If you are carrying more life insurance coverage than your obligations require, consider naming Atlas Network the irrevocable owner and beneficiary of your surplus policy. The gift of a fully-paid policy produces a charitable deduction in the amount of the policy’s cash surrender value with no additional cost to you. You may also designate Atlas Network as a revocable beneficiary, or transfer ownership of the policy to Atlas Network. With a transfer, you can immediately deduct the current value of the policy from your income taxes, and if you are still paying premiums, you can deduct the cost of those premiums each year.

Bank Accounts
You can name Atlas Network as the beneficiary on your bank account, U.S. savings bonds, or U.S. Treasury securities. Your bank can set up a “Totten Trust,” which is an informal arrangement that keeps you in control of your assets during your lifetime. Your accounts do not enter probate and your assets automatically pass to Atlas Network.

Charitable Trusts
Charitable gift annuities, charitable remainder trusts, charitable lead trusts, and other vehicles for planned giving can reduce your potential tax liability and allow you and your heirs more flexibility in your giving.

Donor-Advised Funds
A donor-advised fund is an investment account established by you exclusively for charitable gifts. Contributions to the fund are tax-deductible and the assets in the donor-advised fund grow tax-free. You may make grant recommendations to a variety of local or national non-profit organizations, and your intent for charitable giving is respected during and after your lifetime.

If you have questions about setting up a planned gift, or if you have included Atlas Network in your estate planning, please let us know so that we can recognize you as a member of Atlas Network’s Fisher Legacy Society. Contact Kameron Griffin at kameron.griffin@atlasnetwork.org or at 202-449-8449.