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Gift Options Comparison Chart
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Outright Gifts

What are they?

• Cash
• Appreciated Securities
• Life Insurance

Are they for me? They’re for anyone seeking to make a gift and qualify for tax savings.

What are the benefits for me?

• Income tax charitable deduction
• Possible avoidance of capital gains taxes
• Significant contribution to help Guatemala

What are the benefits for NISGUA? Allows us to immediately use funds to further our human rights and justice work.

Revocable Gifts
What are they? Gifts made through your will or insurance policy that can be changed

Are they for me? It’s for anyone who needs assets during his or her lifetime but would also like to make a significant contribution to NISGUA

What are the benefits for me?

• Flexible – you can change your mind about the gift
• Possible estate tax deduction
• Leave a lasting legacy to NISGUA

What are the benefits for NISGUA? Allows us to plan for future justice and peace initiatives.

How can I fund it?

• Cash
• Securities

Irrevocable Gifts

Charitable Remainder Annuity Trust

What is it? Individual trust where you receive a fixed income, (based on a fixed percentage between 5-6% of market value of the trust at the time of set up) for life or for a term of years not exceeding 20.

Is it for me?

• Must be at least 60 Best for those who want a fixed income for a term of years
• Maximum number of beneficiaries is two
• No less than 5% and no more than 6% payout

What are the benefits for me?

• Fixed income for life or for a term of years not exceeding 20
• Income tax charitable deduction
• No capital gains tax on transfer of assets
• Possible estate tax savings
• Help promote justice in Guatemala

What are the benefits for NISGUA? Allows NISGUA to preserve your legacy by supporting human rights in Guatemala in the future

How can I fund it?

• Cash
• $50,000 minimum Securities – $50,000 minimum

Charitable Remainder Unitrust

What is it? Individual trust where you receive a variable income for life or for a term of years.

Is it for me?

• Must be at least 60
• Best for those seeking to make a substantial gift with a significant tax advantage
• Maximum number of beneficiaries is two

What are the benefits for me? Variable income for life or for a term of years not exceeding 20 based on a fixed percentage (between 5-6%) of the fair market value of the trust, which is revalued each year.

• Income tax charitable deduction
• No capital gains tax on transfer of assets
• Flexibility to meet income needs
• Help promote justice in Guatemala

What are the benefits for NISGUA? Allows us to preserve your legacy by supporting human rights in Guatemala in the future.

How can I fund it?

• Cash – $50,000 minimum
• Securities – $50,000 minimum

Charitable Lead Trust

What is it? A trust that provides income to NIGUA but leaves the principal to your heirs.

Is it for me? For those seeking to pass assets to others while reducing transfer taxes.

What are the benefits for me?

• Gift and estate tax deduction
• No capital gain tax on transfer of assets
• Help promote justice in Guatemala

What are the benefits for NISGUA? Immediate income for NISGUA to use for current human rights efforts.

• Cash
• Securities