Giving to OGI - Planned Giving

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Planned gifts are significant gifts that involve careful planning in light of a person's financial and estate circumstances. These are called deferred gifts because the benefit for OHSU is deferred until some time in the future, although the donor benefits immediately from the gift plan. These life income gift plans offer you, or someone you designate, an income for life, an immediate income tax deduction for the donor and potential estate planning benefits.


Gift Annuities. Provide fixed payments for the life of one or two individuals. Amount of the annual payment is based on age of the income beneficiaries at the time of the gift (older the recipient, the larger the payout rate). Part of income may be tax-free. $5,000 minimum for participation.


Pooled Income Fund. Gifts from many donors are pooled for investment purposes. Each donor receives a pro rata share of the earnings each year. $5,000 minimum for participation.


Charitable Remainder Unitrusts. Especially for appreciated assets and real estate. An irrevocable trust that provides an income for the donor(s) life or up to 20 years. Provides a variable income based on a percentage of the annual value of the trust assets as determined each year. $50,000 minimum for participation.


Charitable Remainder Annuity Trusts. Excellent for older donors with appreciated stock. An irrevocable trust that pays a fixed dollar amount each year for the donor(s) life or up to 20 years. $50,000 minimum for participation.


Charitable Lead Trusts. A trust that provides distributions to OHSU Foundation to benefit OHSU for a certain number of years. In most cases, the principal is then distributed to your children or other heirs at greatly reduced gift and estate tax rates.


Life Estate Gifts. It may be advantageous to donate your residence, farm, or vacation home now to OHSU Foundation and reserve the right to live in the home or use the property for life. You can receive an income tax deduction now, and retain the right to enjoy and use the property for the rest of your life.


Donor Advised Fund. An OHSU Foundation donor advised fund allows the donor, family members or selected advisors, an ongoing advisory role in directing distributions from the fund to various OHSU programs and other health-related charities. Since the donor advised fund is considered part of OHSU Foundation holdings, gifts to the fund are fully deductible for income tax purposes. Compared to a private foundation, there are minimal administrative and legal costs associated with a donor advised fund.


Estate Gifts. Many friends of OHSU have provided significant support through their estate plans. A bequest can also be made through a living trust. Naming OHSU as a beneficiary in your will entitles you to membership in our Sam Jackson Guild. It is important to consult with your attorney to determine whether your charitable bequest can be made by drafting a codicil to your existing will or if a new will is needed.

Attorneys and financial advisers are directed to the OHSU Foundation Planned Giving Design Center for more technical information on estate and charitable planning issues.

If you have questions or concerns, give us call at: 503-748-1032