To each is given the manifestation of the Spirit for the common good. 1 Corinthians 12:7

Some in the church are appointed apostles, others teachers, and others to provide forms of assistance, forms of leadership.  As this year approaches its end, opportunities remain to lead with a generious gift and provide financial assistance to ministry areas of your congregation and the Presbyterian Church (U.S.A.).

YEAR-END GIVING TIPS IN UNCERTAIN TIMES

• Increase your income and support your church in the future.  Consider the variety of gift options that can actually increase your income, such as the charitable gift annuity or charitable remainder trust.
• If you’re concerned about gift and estate taxes, don’t overlook the charitable lead trust. Help support a ministry today with income payments and provide for your family in the future, all while reducing your gift and esate tax bill.
• Evaluate giving long term appreciated assets rather than cash (don’t forget real property). You may realize income tax savings by claiming the fair market value as the contribution and avoid the capital gain recognition - a double benefit. Still need income for yourself or othrs? Talk with us about options that pay income.
• Determine whether 2009 tax law changes, economic recovery credits and economic recovery incentives can reduce your tax liability. Talk with your tax advisor and consider potential savings before year end.
• Complete gifts before December 31, 2009 for tax benefits.
• Consider the opportunity to give directly to your church from a traditional or Roth individual returement account(IRA). Charitable donations can be made from your IRA in 2009 if you are over age 70 1/2. Please talk to your tax advisor and direct your gift from the IRA custodian well before year end.

As the celebration of Christ’s birth approaches, confidently acknowledge the love of God and experience the joy of receiving Him and giving of yourself to others. As an indivdiual steward of God’s good gifts, we encourage you to explore all giving options available through the Presbyterian Foundation before the year ends.  Be assured the Foundation invests considerable time and resources to ensure that your gift will be used as you intend.

For information on year-end giving, contact Pat Ohlmann at 800-858-6127, option 2 or jpo@fdn.pcusa.org