You can name the church in your will or trust in one of the following ways: 

• Allocating an exact amount of funds
• Allocating a percentage of the total estate 
• Assigning an heir or charity as the beneficiary   
• Allocating the remainder of funds, after all other bequests are distributed
  
  

The Estate will receive a federal tax deduction for all charitable bequests.

This may include an outright gift from an IRA during one’s lifetime (age 70.5 and older). (See above for details.)  If you choose to designate the church as a beneficiary of an IRA or retirement plan, you can indicate a specific amount or a percentage of the assets, or name the church as a contingent beneficiary, second in line to inherit the assets. 

You may designate the church as the beneficiary of all or a portion of the death benefit of a life insurance policy. Alternatively, you may name the church as the irrevocable owner and beneficiary of a life insurance policy. If the policy is given to the non-profit during the giver’s lifetime, the giver may deduct the cash value of the contributed policy. If the death benefit is designated to the non-profit, the contribution may qualify for an estate tax deduction.