Planned gifts enable every NRA supporter to leave a legacy and thereby help defend freedom. Review our Guide to Creating a Constitutionally Centered Will or visit the links below to learn how donors, Heritage Society members and their professional advisors are all an integral part of defending freedom. Each gift helps ensure the NRA will continue to secure the Second Amendment for generations to come.
If you wish to discuss a Planned Gift, contact [email protected] or 877-672-4483.
Are your appreciated assets, such as stock, bonds or real estate, producing little or no income?
If you sell your appreciated assets, you will pay a large capital gains tax. A sale and charitable remainder unitrust may be the solution to avoid capital gains tax.
Sale and Unitrust
Property
Cash To Donor From Sale
Income to Donor
Unitrust
NRA
Benefits of a sale and unitrust
Receive cash from the sale. You can use this cash to purchase another residence, to save for retirement, to travel, to meet your daily needs or to meet some other financial goal
Receive income from the unitrust for the rest of your life and future retirement
Obtain an income tax deduction that may reduce your tax bill this year
Further the work of National Rifle Association with your gift
How a sale and unitrust works
You establish a charitable remainder unitrust and transfer a portion of your assets to the trust.
The assets are then sold. You receive cash from the sale, and the rest of the sale's proceeds are paid to the charitable unitrust.
The trust will provide you with income for the rest of your life.
You receive a charitable deduction this year to offset your tax on the cash proceeds that you receive from the sale.
More on sale and unitrust
When transferring a portion of your primary residence to fund a unitrust, you may apply your one-time home exclusion to reduce or eliminate capital gains tax that would otherwise be due from the sale. Your tax advisor can assist you to determine if you should utilize this strategy.
Contact us
If you have any questions about a sale and unitrust, please contact us. We would be happy to assist you and answer any questions you might have.
The NRA Ring of Freedom is dedicated to building relationships with patriots who are seeking to secure the future of freedom.
This site is informational and educational in nature. It is not offering professional tax, legal, or accounting advice. For specific advice about the effect of any planning concept on your tax or financial situation or with your estate, please consult a qualified professional advisor.