Individuals with special needs have greatly benefited from donors who have used bequests, charitable annuities and trusts and highly valued assets to make a generous gift to Evergreen.

The following information on charitable planned gifts describes some gift options used in estate planning.

A bequest--a gift through your will or a codicil to your will--allows you to bequeath a specific amount of money, a percentage of your estate or a specific property to Evergreen. Through your bequest, you retain full control of your assets throughout your life and you make a significant gift in support of people living with disabilities.

A charitable remainder trust offers you the opportunity to set aside some of your appreciated assets now for the future benefit of Evergreen. At the same time, you obtain a current or future income for life or for a term of years not to exceed 20. You will also qualify for a current income tax deduction and avoid the capital gains tax if the trust is created using appreciated assets.

To set up a charitable remainder trust you transfer assets, such as cash or securities, to a trust managed by a bank trust department or other financial management institution. The trust then pays you and/or another non-charitable beneficiary an income of at least 5 percent of the trust's value.

A charitable lead trust provides income to Evergreen for a period of years and then passes the assets onto the beneficiaries of the trust.

A life estate agreement allows you to donate your home or farm to Evergreen and retain the right there until your death or for a specific number of years. You may also use a vacation home for this kind of gift. You continue to take care of the property, pay the taxes and receive any income it generates. You receive a federal income tax deduction at the time of the donation.