Planned Giving

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Other Planned Gift Types

Building for the Future

 

There are many ways to make a lasting gift that meets your personal needs and the needs of your heirs.

A Simple Way to Make a Lasting Impact

Your will is an enduring statement to the people, causes and institutions that you care about. Your will says you care enough to make your intentions clear, and leaves no doubt as to your priorities and your convictions. Learn more about including the ATS Foundation in your bequest.


Gifts That Pay You Income

Charitable Remainder Trusts

To establish the trust, donors may transfer cash, securities or other property. The trust makes payments to the donor (and spouse, for example) for their lifetime. When the trust ends, the principal passes to the Foundation. Donors receive an immediate tax deduction for a portion of their contribution to the trust and pay no capital gains tax on the appreciated assets they donated.


Gifts That Include the ATS Foundation as a Beneficiary

Gifts of Retirement Assets

  • When you name the ATS Foundation, Inc. as a beneficiary of your IRA, 401(k) or other qualified plan, any residual left in your plan when you die passes to the Foundation tax free.
  • If the largest asset in your estate is your retirement plan, you may be surprised to learn that the IRS will impose income tax on the remaining balance in the account if you designate it to a beneficiary other than your spouse. This tax is in addition to the estate tax that may be imposed on the account. For estates fully subject to the estate tax, the result can be that up to 70 percent of the value of your retirement plan will be consumed in taxes before your child, relative or friend receives it.

Life Insurance

  • Life insurance is an excellent way to give a substantial gift with only a small sum of money. When the ATS Foundation, Inc. is named the owner of a life insurance policy, all contributions to the Foundation to pay premiums are fully tax deductible.
  • If a fully paid policy is donated to the Foundation, its value is equal to the policy’s replacement cost. The value of a partially paid policy approximates its cash surrender value. The exact value in either cash or the death benefit can be obtained from the insurance company.

More Giving Opportunities

Gifts of Stock

A gift of appreciated securities can be an easy and tax-efficient way to make an outright gift to the Foundation. Details here.

Donor Advised Funds

Recommend ATS Foundation for a grant from your donor-advised fund. Details here.

Charitable Lead Trust

To establish the trust, donors may contribute cash, securities or other property. The trust makes payments to the Foundation for a specific number of years, after which the remaining principal goes to the donors’ heirs. Donors qualify for a gift tax deduction and savings on their estate taxes.

IRA Rollover

Congress has made permanent a provision enabling people 70–and-a-half-years-old and older to take a tax-free withdrawal of up to $100,000 annually from their IRA (and Roth IRA) and donate it to charity.


The ATS Foundation, Inc. is 501(c)(3) charitable organization.

The ATS Foundation does not provide legal or tax advice. If you are interested in making a planned gift, please consult with your attorney, accountant, or other qualified professional for advice on estate and tax planning.


The ATS supports the ATS Foundation’s administrative expenses, assuring that every dollar contributed goes directly to support programs.

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