You may designate Path International as the beneficiary in assets such as:

• IRA’s & Retirement Plans
• Life Insurance
• Commercial Annuities
• Donor Advised Funds

A Tax-Smart method to gift growing assets.

When you donate appreciated securities or mutual funds, you have held for more than one year, you can reduce or even eliminate capital gains taxes on the transfer.

You may also be entitled to an income tax charitable deduction based on the value of the security at the time of the transfer.

Gifting Real Estate such as:

• Personal Residence
• Vacation Home
• Income Property
• Farmland
• Commercial Property
• Undeveloped Land

The gifting of Real Estate to PATH International can minimize or even eliminated capital gain tax liability. In addition, it could also entitle you to an income tax charitable deduction based on the value of the property at the time of the transfer.

If you want to make an impact immediately, you can transfer cash, or other assets, to a trust that makes payments to PATH International for a defined period of time. Once that time is up, the remainder of the trust passes to your family or other beneficiaries of your choice.

2 Ways the Trust can pay to PATH International

• Charitable Lead Trust: Pays a variable amount to Path International based on the value of the assets in the trust. If the trust assets rise in value, the payments to Path International rise as well.
• Charitable Lead Annuity Trust: Pays a fixed amount each year to Path International.

A charitable remainder trust is a “split-interest” giving vehicle that enables people to pursue philanthropic goals while still generating income. Tax exempt and irrevocable, they are designed to reduce the taxable income of individuals. They are set up with a donation that provides a partial tax deduction. They then operate by dispensing income to either the grantor or Path International for a specified period of time, not longer than 20 years. After that period, the remainder of the trust goes to Path International.

There are 2 main types of charitable remainder trusts:

• Charitable Remainder Annuity Trust (CRAT): Charitable remainder annuity trusts (CRATs) distribute a fixed annuity each year to their noncharitable beneficiaries. This amount is always the same and must be at least 5% but no more than 50% of the assets in the trust. They do not allow for additional contributions.
• Charitable Remainder Unitrust (CRUT): (CRUTs) distribute a fixed percentage based on the balance of the trust assets, which are revalued every year. The annual amount will fluctuate, but, as with CRATs, it must be at least 5% but no more than 50% of the assets in the trust. Unlike a CRAT, though, a CRUT does allow for additional contributions.

Starting at age 70 ½ you are required to make Required Minimum Disbursements, RMD from your qualified retirement plans such as:

• Traditional IRA
• SEP IRA
• Simple IRA
• 401(k) plans
• 403(b) plans
• 457(b) plans
• Profit Sharing Plans
• Other Deferred Compensation Plans

 You can reduce your taxes by donating to PATH International from one of these plans. You are allowed to donate up to $100K annually from one of these plans without having to pay tax on the disbursement. The money you take out still counts toward your RMD.

How to do it:

• Donation limit of up to $100K to Path International annually.
• Your Plan Custodian must arrange the transfer to Path International
• You are not allowed to claim the donation as a charitable contribution on your taxes as you have avoided tax liability already on the charitable transfer.