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Ways to Give

IRA Rollover

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, visit

rising.jhu.edu/irarollover ,

or contact the Office of

Gift Planning.

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

of

Rising to the Challenge:

The Campaign for Johns

Hopkins

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

changing circumstances.

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

successor advisors.

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.

Contact Us

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

charitable planning.

Johns Hopkins Office of Gift Planning

San Martin Center, 2nd Floor

3400 North Charles Street

Baltimore, Maryland 21218

giftplanning@jhu.edu

410-516-7954

800-548-1268

rising.jhu.edu/giftplanning

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