Giving Opportunities - UL Lafayette Foundation

• Cash or other income-producing assets.• Interests in family businesses and family limited partnerships.• Income-producing property with a high-appreciation potential--allows property to betransferred eventually to family beneficiaries at a low cost.Good Candidates for Establishing a Lead Trust• A person with more income than he or she feels is necessary.• A person wishing to transfer assets to children or grandchildren at reduced gift and/orestate tax cost.• A person with an income-producing asset suitable to establish a lead trust.Note that a lead trust is not tax-exempt. Therefore, it can be disadvantageous to establish acharitable lead trust with an appreciated asset if the plan is for the trust to sell the asset. Onthe other hand, if the asset is appreciated stock and the trust sells just enough each year tomake its payout, the trust can work well.Types of Charitable Lead TrustsNon-Grantor: The trust principal is distributed to donor's heirs at the end of the trust term,which is the most common type of charitable lead trust.Grantor: The trust principal is returned to the donor at the end of the trust term.Other Giving OpportunitiesGifts of Real EstateThe UL Lafayette Foundation accepts gifts of real estate. Some criteria considered prior toacceptance of the gift will be: property location(s); ability to achieve a return on investment(ROI) either through liquidation, or some type of revenue stream from the property such as anagriculture lease, timber development, or other value. The Foundation reserves the right todecline properties that are not conducive to the ROI objectives. Real estate will need to beappraised and a Phase I due diligence environmental assessment completed prior tocompletion of the donation.Non-endowed Gifts• Donors who wish to make a non-endowed gift for student scholarships or facultydevelopment may do so on a one-time, periodic, or annual basis.• One-time and periodic gifts are designated for scholarship, faculty development orother specified (or unrestricted) purpose in any college or department. These gifts arecomingled with others to create a pool of funds to provide annual scholarship, facultyand general support.8