Join our ever-growing list of Jewish Endowment Foundation donors. We live on in the acts of goodness we perform. By choosing to support your community through the Jewish Endowment Foundation, you become one in spirit with past generations of Jews whose generous gifts are today’s legacy.

UNRESTRICTED GIFTS
The most flexible form of giving is the Unrestricted Gift. This permits the Jewish Endowment Foundation to use its discretion to meet the most pressing needs of the day. Donors enjoy the firm assurance that their contributions will be used wisely in the face of ever-changing
future demands.

UNRESTRICTED NAMED FUNDS
You can name this fund to honor or memorialize a loved one. Income from the fund is used to support JEF and provide community grants.

SIMPLE BEQUESTS
You can add a simple codicil to your will to produce a bequest to the Unrestricted Fund. (Please consult your attorney or your accountant before making any changes or additions to your will.)

CHARITABLE LEAD TRUSTS
A Charitable Lead Trust allows you to contribute to the Endowment while retaining assets for yourself or transferring them to others. Trust income is paid to the JEF for a period of years determined when you establish the trust. After that time, the principal reverts to you, your spouse, your children, or your grandchildren.

SUPPORTING FOUNDATIONS
You can establish a Supporting Foundation affiliated with the Endowment in your name or your family’s name at a minimum level of $250,000. Your foundation will be managed by a separate board of directors that will guide its investment policies and review which charities to support. There can be major tax incentives for existing private foundations to become Supporting Foundations.

CHARITABLE REMAINDER TRUSTS
You can establish a fund in your name or that of your family through several types of remainder trusts tailored to meet your estate planning goals and the needs of your beneficiaries. You set aside an asset for the Jewish Endowment Foundation while continuing to receive income from it during your lifetime. The income may continue for the life of additional beneficiaries, such as your spouse or children. Upon termination of the trust, the remaining principal reverts to JEF.

LIFE INSURANCE POLICIES
You can donate a new or a previously existing life insurance policy to the Endowment. Life insurance donations can increase income tax deductions while decreasing your taxable estate. You receive an income tax deduction at the time of your gift. If you continue to pay permanent premiums on that policy, each payment constitutes a charitable contribution at that time.

RETIREMENT FUNDS
Did you know that any funds remaining in an Individual Retirement Account (IRA) or other type of retirement plan may be taxed up to 80% after your death and/or your spouse’s? The taxes due on your IRA can be avoided by naming the Jewish Endowment Foundation or another charity as the beneficiary of your retirement plan. (The
company holding your plan can provide you with a Beneficiary Designation Form.) Other assets can be left to your heirs, and your Jewish community receives a significant contribution in your name.

DESIGNATED FUNDS
A Designated Fund specifies that all or part of the income earned by your gift be used for a specific purpose, agency, or field of interest. A Designated Fund may be established in any name you choose.

B’NAI MAIMONIDES FundS
Young people can become philanthropists through the B’nai Maimonides program. A bar or bat mitzvah makes a tax-deductible minimum cash gift of $250 to the Jewish Endowment Foundation which is matched by $250 from our anonymous donor. The child can begin making small distributions from his or her fund immediately. JEF does not charge an administrative cost reimbursement.

Young Philanthropist FundS
The Young Philanthropist program allows family or friends to open a JEF Donor Advised Fund for a minor child with a tax-deductible gift of as little as $500. Unlike regular Donor Advised Funds that cannot begin making distributions until the fund has reached $10,000, JEF allows a child to start making contributions from the fund's income once the fund is established. There is no administrative cost reimbursement.

CHARITABLE GIFT ANNUITIES
A Charitable Gift Annuity transfers cash, stock, or other assets to the Jewish Endowment Foundation. In return, the Annuitant receives certain tax benefits and regular payments for life. Payments vary depending upon the annuitant’s age. A Charitable Gift Annuity can be purchased for an individual or a couple. Rates for couples are available upon request.

DONOR ADVISED FUNDS
You can establish a Donor Advised Fund to be maintained as a component of the Jewish Endowment Foundation with a gift of money or property. You have the privilege of naming the fund and recommending distributions to qualified charities subject to the approval of the Endowment’s Board of Directors.

$500 CAN OPEN A DONOR-ADVISED FUND
Many people would like to become philanthropists but do not have the financial means to establish large funds. The Jewish Endowment Foundation makes it possible for everybody, regardless of means, to become a JEF partner in philanthropy. You can establish a Donor Advised Fund with a contribution as small as $500. A modest 1% annual administrative fee will be charged to your fund, and no distributions can be made until the fund reaches $10,000.

How a JEF Donor Advised Fund Works
Assume your fund reaches a balance of $10,000 and makes annual gifts at a minimum of $100 each to different qualified charities. You use your fund for all your charitable giving. JEF invests your fund’s assets, makes the distributions recommended by you and approved by JEF’s Board of Directors, and gives you an annual statement in March for IRS documentation. For example:

• You donate 100 shares of stock to JEF to establish your fund. You had purchased the stock at $20 a share and it is now worth $100 a share.
• Because your gift is a charitable donation to a 501(c)(3) organization, you avoid capital gains tax on your investment and receive a 36% (your tax bracket) income tax deduction. Congratulations! You have created a $10,000 Donor Advised Fund with an original investment of only $2,000.
• In 2002, you recommend gifts from your JEF fund of $3,000 to Jewish Federation, $1,000 to your synagogue, $200 to the United Way, $500 to Touro Infirmary, $200 to the Anti-Defamation League, $200 to Tulane University, $200 to the Jewish Community Center, $100 to Jewish Family Service, $100 to Isidore Newman School, and $200 to New Orleans Jewish Day School.
• The JEF Board of Directors approves your recommendations and sends checks to the various organizations. You receive an end of year financial statement and a letter confirming your charitable contributions for the IRS.