CHS Mutual Giving Fund & Partnership Trusts · CHS's Mutual Giving Fund & Partnership Trusts are donor-advised fund(s) that help you dedicate money to charitable purposes in a more

Ways To Make Your Giving

Go Further With A CHS

Partnership.

CHS Mutual Giving Fund & Partnership Trusts

Church For The Healthy SelfCome Explore Our Church

1 CHS Mutual Giving & Partnership Trusts

You’ll learn about:

• The Mutual Giving Account.

• Partnership Trusts.

• Giving effectively with CHS.

• Growing your contributions.

• Recommending grants to support your

favorite charities.

• Simplifying your charitable giving.

Why give to CHS?

CHS's Mutual Giving Fund & Partnership Trusts are donor-advised fund(s) that help you dedicate money to charitable purposes in a more organized, effective way — and, ultimately, may allow you to give more to charity. CHS makes it easier to plan all aspects of your giving, from the assets you contribute to the charities you support.

MAKE THE MOST OF YOUR CHARITABLE GIVING

When you give, you want your contributions to do the most they can — for your charities and for you. Integrating your charitable giving and financial planning can make a difference. CHS provides a simplified approach to maximizing your charitable contributions and tax benefits — so you can give even more.

GIVE GROW

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Discover the CHS MUTUAL GIVING FUND AND PARTNERSHIP TRUSTS

CHS donor-advised giving, enables you to combine the most favorable

tax benefits with the flexibility to support your favorite charities with

ease and at any time. The three key parts of our program help you

simplify your giving and maximize your charitable impact.

here’s how it works:

Make an irrevocable contribution of $40 or more to CHS to establish your Mutual Giving Fund or Mini Trust. $1,000 Minimum for Standard Partnership:

• We accept a variety of assets, including cash equivalents, stocks, mutual funds, certainnon-publicly traded securities, and more

• Name your Giving Account (for example, The Smith Family Fund)

• Be eligible to take immediate tax deductions for your contributions

Help advise how your contributions are invested, giving the assets the potential to grow tax free — which may ultimately result in additional dollars for charitable grants. Your contribution may be allocated among our charitable investment programs, which include:

• Asset Allocation

• Single Asset Class

• CHS Advisor Program

Grow

Recommend grants from your Giving Account to the charities you support — your way:

• Choose to remain anonymous, be acknowledged for the grant,or acknowledge someone else on your behalf

• Consider recommending a specific purpose

• Decide whether you want to recommend that grants be made on a recurring basis

Grant

* National Philanthropic Trust 2013 Donor-Advised Fund Report.

Between 2007 and 2012, individual donor-advised fund accounts

grew 25.7%.*

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Give

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simplified approach

Once you make your initial contribution, you can contribute to CHS as often as you like. You can make larger contributions at times that make sense for you, such as when you receive a bonus or have a significant capital gain, or you can simply continue your existing charitable traditions as initially established.

Favorable tax treatment

Because CHS is a church charity, your contributions may qualify for the highest income tax charitable deduction available. In fact, contributions to CHS can often result in larger tax deductions than those that would result if the same contributions were made to private foundations.

complex contributions

The Complex Asset Group at CHS has the technical expertise and experience to accept many contributions of complex assets, including private C- and S-corp stock, restricted stock, limited partnership interests, and other privately held assets. Both you and the charity will benefit from the following:

• You can potentially eliminate large capitalgains exposure

• The charity will ultimately receive morecharitable support

Assets accepted by Fidelity charitable

contribution type

• Cash equivalents (by check, wire, or

Electronic Funds Transfer)*

• Publicly traded stock, including

control person, lock-up, and other

restricted stock

• Mutual fund shares

• Publicly traded bonds

complex Assets

• Private company stock

– S-Corp

– C-Corp

• LLC and limited partnership interests

• Restricted stock

• Real estate

• Oil and gas royalty interests

• Certain alternative investments

Give effectivelyDo more for the causes you are passionate about — now,

and in the future.

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If you were considering selling a security so that you could donate the proceeds to charity, you would generally have to pay capital gains taxes, thereby reducing the value of your contribution. However, if you contribute the actual long-term appreciated securities, we liquidate the

contributed assets, and you take an immediate tax deduction for the fair market value of the securities. Furthermore, the proceeds from our sale of the securities are available in your Giving Account for grants to the charities you support.

MAke cApitAl GAins chAritAble GAinscontributing long-term appreciated securities to CHS potentially allows you to pay less in taxes while giving more to charity.

($7,140)

$0

$50,000

NET CHARITABLEDONATION

INCOMETAXES SAVED

(If deduction o�sets income taxed

at 39.6%)$42,860

$9,833

$19,800

Hypothetical Example*When you contribute long-term appreciated shares instead of selling the securities and contributing the net (after-tax) cash sales proceeds, you can potentially eliminate capital gains and the Medicare surtax, give more to charity, and save more in taxes.

SCENARIO 1

Donate Cash Proceeds

$50,000 FAIR MARKET VALUE

$7,140 morefor charity

Double the tax savings

CAPITAL GAINS TAX (20%) AND MEDICARE SURTAX (3.8%)

PAID

SCENARIO 2

Donate Securities Directly

Assumes cost basis of $20,000 and long-term capital gains of $30,000

($16,973–$7,140)

Benefits of Donating Appreciated Securities

• Expert Support & Service.

• Proven Experience.

• Make Your Tax Deductible Donations To CHS.

• Donate Cash, Stocks, Real Estate & More!

• Grow Your Donation.

• Support The Same Charities You Do Now.

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Conservative Income

20% EquityIncome

30% Equity

Moderate Income

40% EquityBalanced

50% EquityGrowth

70% Equity

Aggressive Growth

85% Equity

Moderate Growth

60% Equity

Money Market

U.S. Bond Index

Charitable Legacy

U.S. Equity

International

Fixed Income

Total Market Index

International Index

less risk/short-term Goal More risk/long-term Goal

RECOMMEND HOW CONTRIBUTIONS ARE INVESTED

single asset

Single assets are for donors looking for exposure in a single asset class, or who wish to build a custom strategy combining pools with specific investment objectives.

Grow Your ContributionsWith CHS your contributions may potentially grow tax free over time — enabling you to further support your charitable goals.

Asset allocation

Asset allocation are for donors seeking diversification among multiple asset classes in a single investment, with the added benefits of professional management and experienced.

investment pool risk comparison

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Integrate your charitable giving into your

financial plan. Work with a tax or CHS Representative, to determine if the CHS Program is right for your personal situation.

Establish a Giving Account. Work with a CHS Representative to determine the most appropriate assets to give. When you make an irrevocable contribution to CHS (minimum initial contribution of $40), you may be eligible for a tax deduction in the year you contribute.

For more information simply Call us:Phone : 214-985-2703Email : [email protected]

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let Your Giving Go Further — start today

Church For The Healthy SelfCome Explore Our Church

7 CHS Mutual Giving & Partnership Trusts