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Planned Giving

Providing for Unitarian Universalism while making sound financial plans for yourself and your family.

IRA Charitable Rollover Available until December 31, 2014 

Don’t Miss This Limited Opportunity to Make a Difference

See a sample IRA Distribution Request Letter (DOC).

On December 19, 2014 President Obama reinstated a law that allows you to make a tax-free gift to us from your IRA. If you have already made this type of gift in 2014, you’re in luck! But if you’ve been waiting to make your IRA transfer, you must act right now to take advantage of this opportunity.

It’s Not Too Late

Under the recently reinstated law, you may move up to $100,000 from your IRA directly to a qualified charity such as our Unitarian Universalist Association (UUA) without having to pay income taxes on the money. Known as the IRA charitable rollover, this law has been extended only to the end of 2014. 

How It Works

  • If you are 70½ or older, you can give up to $100,000 ($200,000 for a couple) directly from your IRA to charities such as the UUA.
  • The transfer generates neither taxable income nor a tax deduction, so you still benefit even if you do not itemize your tax deductions.
  • If you have not taken your required minimum distribution for the year, your IRA charitable rollover gift can satisfy all or part of that requirement.
  • The transfer may be made in addition to any other charitable giving you have planned.
  • If you made a gift of up to $100,000 from your IRA in 2014, your gift will qualify under the new law. If you have already made a qualifying gift in 2014, contact your advisor to make sure your gift is properly reported on your 2014 income tax returns.
  • They can only be outright gifts (can’t fund a CGA or charitable trust).
  • The gifts cannot be made to a donor advised fund, a supporting organization, or a private foundation.                 

See a sample IRA distribution request letter

Remember: The legislation is only available until Dec. 31, 2014, so you must take action right away if you have not yet made your gift. 

For More Information

Please feel free to contact the UUA’s Office of Legacy Gifts at (888) 792-5885 or for more information about direct contributions of qualified IRA assets or about other planned gifts. As with any substantial gift, we recommend that you consult your tax professionals.

What Is Planned Giving?

A wide range of giving opportunities fit under the planned giving umbrella, including charitable bequests, life income gift arrangements such as charitable remainder trusts and gift annuities, gifts of real estate and gifts that use retirement and insurance plan benefits.

In return for a planned gift, donors and their families may receive important estate and income tax benefits or an attractive annual income stream for their life or the life of a secondary beneficiary.

Most planned gifts are deferred, meaning your congregation, the Unitarian Universalist Association (UUA) or other Unitarian Universalist (UU) entity will enjoy the financial benefits after the donor dies. Often a planned gift is the largest single gift donors will ever make.

The following links will lead you to further information about how planned giving may work for you and the UU entities you love:

Planned Giving News 

2014 State Street Global Advisors Year-End Gift Season Information

State Street Global Advisors (SSgA), which holds and manages the UUA Charitable Gift Annuity Fund and the UUA Pooled Income Fund would like to remind donors of the upcoming end of year giving dates.

  • For new Charitable Gift Annuities, SSgA must receive all 2014 gift information and funding assets by Friday, December 12 in order for annuitants to receive a year-end payment. Gifts received after this date will have the pro-rata distribution included in the first regularly scheduled
    payment in 2015.
  • For Pooled Income Fund Gifts, SSgA must receive all 2014 gift information and gift assets by Wednesday, December 31, 2014 to process fourth quarter beneficiary distributions.
  • Charitable Gift Annuity Form 1099-R’s will be mailed to annuitants by Friday, January 30, 2015. Each client will receive a password protectedfile of completed 1099-R’s via secure email.
  • Pooled Income Funds and Charitable Remainder Trusts
    Schedule K-1’s will be mailed to beneficiaries by Friday,
    February 27, 2015. Copies will be provided as requested.
  • To meet the tax-reporting target dates, SSgA must receive all
    new gift assets and complete gift packages—including donor
    and beneficiary data and cost basis/acquisition date of gift
    property—by December 31, 2014.

2013-2014 'In Memoriam' Video Now Available

Each year at General Assembly, we recognize just a few of the many dedicated Unitarian Universalists who have passed on during the previous year with an 'In Memoriam' Video which is now available online.

For more information contact giftplans @

This work is made possible by the generosity of individual donors and congregations. Please consider making a donation today.

Last updated on Monday, December 22, 2014.

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The late Lars and Lucille Watson, founding members of Northlake UU Church and Quimper UU Fellowship, made a generous planned gift to help both their congregation and Unitarian Universalism thrive well into the future.

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