Ways to Give
Make an Immediate Impact
and Avoid Taxes
The charitable IRA rollover is
a convenient way to make an
outright gift to Johns Hopkins.
If you are 70½ or older, you
may transfer up to $100,000
a year directly from your
traditional IRA to a qualified
charity, such as Johns Hopkins.
The transfer will be excluded
from your taxable income, and
the transferred amount can
count toward your required
minimum distribution. For easy
steps to accomplish your
IRA rollover gift, visitrising.jhu.edu/irarollover ,
or contact the Office of
What Will Your Legacy Be?
The Johns Hopkins Legacy
Society celebrates the enduring
legacy of Mr. Hopkins and the
individuals who choose to follow
in our founder’s footsteps. The
Legacy Society honors those
who secure the financial future
of Johns Hopkins University
and Medicine by making a life
income gift or a gift from their
estate. Legacy gifts play a
vital role in achieving the goals
Rising to the Challenge:
The Campaign for Johns
and can support any
area of Johns Hopkins.
LIFE INCOME GIFTS
Receive Income and Tax Benefits
You may want to make a substantial
gift to Johns Hopkins and continue
to receive annual income produced by
the asset. Our life income gift program
provides income to you and/or others
for life or a term of years, with the
remainder to be used for the purpose
you designate at Johns Hopkins.
Payments can start immediately or be
deferred. Johns Hopkins has a robust
life income program that includes
charitable gift annuities and charitable
remainder unitrusts. You may create
these gifts during your lifetime, or as
part of a will or trust if others will
receive the payments. Life income gifts
have many other attractive features:
Charitable Gift Annuity
Transfer a minimum of $10,000 cash
or securities to Johns Hopkins, and
receive fixed income for life at a
competitive rate based on your age.
Earn an immediate income tax
deduction for the value of your gift,
plus, part of your future annuity
payments will be tax free.
Pay no upfront capital gains tax if
you donate appreciated securities.
Charitable Remainder Unitrust
Transfer a minimum of $100,000
cash, securities, or other appreciated
property into a trust, and receive
income that may increase for life or a
term of years.
Earn an immediate income tax
deduction for a portion of your gift.
Pay no upfront capital gains tax on
appreciated assets you donate.
Make additional gifts to the trust
as your circumstances allow for
additional income and tax benefits.
GIFTS THROUGH YOUR WILL OR TRUST,
OR BY BENEFICIARY DESIGNATION
Flexible Options that Cost Nothing
Today future gifts can be accomplished
in many ways, including through a will,
codicil, or revocable trust, or by naming
Johns Hopkins as the beneficiary of
a retirement plan or insurance policy.
Future gifts can be made with assets
such as cash, publicly traded securities,
and real estate and can be directed to
any area of Johns Hopkins. These future
gifts offer many advantages:
Through a Will or Trust
Remain in control of your assets
during your lifetime.
Modify your bequest to address
Receive an estate tax deduction,
which is currently unlimited for
charitable bequests, on your estate.
Beneficiary of a Retirement Plan
Make a tax-free gift to Johns
Hopkins, and avoid the double
taxation you would incur if you
designate the asset to your heirs.
Continue to take withdrawals
during your lifetime.
Adjust beneficiary designations if
your family’s needs change.
Real Estate Gifts
A Way to Make a Substantial Gift
When you donate your home, vacation
home, undeveloped property or
commercial building, Johns Hopkins
will sell the real estate, and the proceeds
will benefit the area of Johns Hopkins
you designate. Real estate may be given
as an outright or life income gift, or
through an estate plan. Depending on
how the gift is structured, there are
various tax benefits to giving real estate.
Johns Hopkins evaluates offers of real
estate carefully. This takes some time,
and some properties may not be
practical for Johns Hopkins to accept.
DONOR ADVISED FUND
An Alternative to a Private Foundation
You can start a Johns Hopkins Donor
Advised Fund account with a gift
of $250,000. The federal charitable
income tax deduction parameters
described for outright gifts of cash or
appreciated securities apply when you
create a donor advised fund account
and make additional contributions to it.
The donor advised fund is an attractive,
straightforward alternative to a family
foundation. Johns Hopkins partners
with you to determine the investment
strategy for your donor advised fund
and facilitates grants, recommended by
you, to Johns Hopkins and other
charitable organizations. You may add
to your account at any time and name
CHARITABLE LEAD TRUST
Support Johns Hopkins Today and
Pass Assets to Heirs Later
A charitable lead trust is a sophisticated
philanthropic and estate planning tool.
It is called a lead trust because Johns
Hopkins receives a stream of payments
during the trust term, and the non-
charitable beneficiaries—often children
or grandchildren—receive the assets
in the trust when the term expires.
Cash, securities, and real estate can be
used to fund a charitable lead trust.
You select the area of Johns Hopkins
to receive payments from the trust.
At the end of the trust term, the non-
charitable beneficiaries receive the trust
assets, often at a greatly reduced gift tax
or estate tax rate paid by the donor
when the trust is funded. Other tax
benefits may also apply depending
on the structure of the trust.
To learn more about these and other
ways to give, contact us in the Office
of Gift Planning. Our professional
staff members will work with you
and your advisors to create a plan for
you to achieve your philanthropic
goals for Johns Hopkins University and
Medicine in a way that complements
your overall estate and financial
planning. Our services are confidential
and collaborative, and we provide
them without obligation. We welcome
the opportunity to partner with
you to explore financial, estate, and
Johns Hopkins Office of Gift Planning
San Martin Center, 2nd Floor
3400 North Charles Street
Baltimore, Maryland firstname.lastname@example.org
Johns Hopkins does not give tax, legal,
or financial advice; please consult
your own advisor for individual advice.
The information contained in this
publication is not intended to or written
to be used, and cannot be used, for
the purpose of avoiding penalties
imposed under the Internal Revenue
Code or promoting, marketing, or
recommending to another party any
transaction or matter addressed herein.
gift options to benefit you and Johns hopkins