Frequently Asked Questions

We accept gifts of cash, appreciated securities, life insurance, real estate, charitable remainder trusts. See Planned Giving at a Glance for more information.

As of January 2016, up to $100,000 per year can be gifted, tax free, from an IRA into an endowment at the Foundation. This endowment could ultimately be named as the beneficiary of your entire IRA through a planned gift. However, this tax law change does not allow for distributions from qualified retirement plans to be contributed into donor advised funds under other circumstances.

No. We do accept charitable reminder annuity trusts.

Yes, in certain circumstances.

Not at this time.

Yes, and it will remain in perpetuity.

Yes. The Foundation is committed to honoring your anonymity at all times.

Yes. And if there are restrictions as to purpose or annual distribution, they must be irrevocably specified at the time the planned gift is finalized. And, as mentioned in the second question, annual Required Minimum distributions (RMD’s) do not qualify.

Although the Foundation understands that a planned gift is a very personal decision, we encourage donors to consider placing some or all of the planned gift into the Community Impact Fund. This fund was created to give the Foundation absolute discretion in how the funds can be mobilized out into the San Diego County community to address the most critical issues at any time.

Very important roles. Your advisors will guide and advise you about the best options within your estate plan. The Foundation will work with you and your team on how to execute this plan.