The Heritage Foundation offers gift plans that pay you income and save you taxes. Our life-income gifts feature one of the most attractive tax benefits that the IRS still provides: if you contribute appreciated securities or real estate to fund your gift, no upfront capital gains tax is applied to the appreciation. The entire amount of your contribution is thus put to work earning higher income for you. In addition, you'll receive an income tax deduction based on the full fair market value of the asset you gave us, reduced by the present value of the income interest you retained. After the death ...


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