Comparing Alternatives

Charitably minded individuals and families are fortunate in that there are many avenues for making contributions to worthy organization. For most, the destination is the same – supporting worthy causes. How each person gets there is unique.

For some, the concern over giving highly appreciated assets and the desire for tax benefits is strong. Others seek the lifetime income their gifts can provide them. The Raymond James Charitable Endowment Fund offers a variety of alternatives, so you can select what’s best for you. The following chart compares our donor advised fund, pooled income funds and charitable gift annuity.

RJCEF Comparison	Donor Advised Fund	Pooled Income Funds	Charitable Gift Annuity
Income to Donor	No	Yes	Yes
Income Payout Determined by	n/a	Investment yield	ACGA rates – increases with age
Cash Income	n/a	Varies with yield	Fixed
Reduction in Taxable Estate	Yes	Yes	Yes
Capital Gains Tax Savings	Yes	Yes	Gain recognized over annuitant’s life
Income Tax Deduction	Yes – full	Yes – partial	Yes – partial
Grants to Charity	Yes – immediately	After death of last beneficiary	After death of last annuitant
Initial Gift (Minimum)	$10,000	$20,000	$50,000
Subsequent Gifts	$500	$5,000	Not allowed

Next: Case Study

Note: Raymond James does not issue gift annuities in AL, AR, CA, HI, MD, ND, NJ, NY, WA and WI.
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