Planned Giving: Wills, Living Trust

Your will or living trust can do more than secure the future of your loved ones financially. It can also enable you to make charitable gifts to the Entomological Society of America as part of your long-term estate and financial plans. By including charitable gifts in your estate planning, you can ensure that some of your assets will continue to support your passion for entomology in the future.

Making a charitable gift through your will or living trust is easy. You can add a simple provision or amendment prepared by your attorney when creating or updating your will or trust. Gifts in wills and trusts are popular because they are flexible and can be changed according to your circumstances.

There are various ways to give through wills and trusts:

  • Make a gift of a specific amount for general use or to fund a special need.
  • Provide for a gift of a particular property, such as stocks or real estate, to fund charitable bequests.
  • Designate that a percentage of your estate be given to the Entomological Society of America through your will or living trust.
  • Give the remainder of your estate, or residue, after all other bequests to friends and loved ones are satisfied.
  • Name charitable interests to receive a bequest in the event other heirs are not there to receive their legacies.

Charitable gifts made by will or trust may be deducted in calculating federal gift and estate taxes thereby reducing gift or estate tax liability. Such gifts may also reduce gift and tax liability in states where such taxes are imposed. To plan a charitable bequest, inform your attorney of your wishes when your will is being prepared and ask for advice on federal and state tax considerations and the best form for your gift.

If you want to include a gift in your estate plans, the legal name of ESA is the Entomological Society of America, and our tax ID number is 52-0622480.

You can also give through life insurance or retirement plans by designating ESA as beneficiary of an insurance place, and doing so will reduce estate tax liability. Contact your life insurance professional or retirement plan administrator for ways to make gifts from these resources.

You can also make gifts from bank and investment accounts directly to the Entomological Society of America or other charitable interests using a “pay on death” (P.O.D.) provision for a bank account, a certificate of deposit (CD), or a “transfer on death” (T.O.D.) provision for certain other investment accounts. You retain full ownership and access to the assets during your lifetime, and the charity receives only what is left at the end of your lifetime. In some states, it is also possible to transfer real estate in this way. Ask your bank manager, financial advisor, or attorney for help documenting your wishes.

Below is sample language you can share with your attorney or estate planning professional.

Residuary Bequest: “I hereby give, devise, and bequeath to the Entomological Society of America (Tax ID # 52-0622480), whose National Office is presently located at 170 Jennifer Rd., Suite 230, Annapolis, MD, my entire residuary estate [or ____% of my residuary estate].

 

The Entomological Society of America is not engaged in rendering legal or tax advice. The above material is intended solely for general information. For advice and assistance in specific cases, please consult with your attorney, tax advisor, or other appropriate professional.