These are the most common form of planned gift. Donors can "revoke" the gift if charitable interests or personal circumstances change. Since donors have the right to withdraw the gift during their lifetime, there is no income tax deduction available.

Typical forms of revocable gifts include charitable bequests in a will or living trust; revocable trusts; and various bank accounts where the individual names United Way to receive what remains in their account at death.

This gift cannot be revoked by the donor. Examples would include cash, securities and real estate. Irrevocable gifts may be made directly to the United Way or placed in a charitable remainder trust. Since the donor gives up the asset, an income tax deduction is provided for this type of gift.

Cash, stock, real estate, securities, and other property.

Gifts made through a will or living trust. In general, a bequest can name the United Way for a specific amount, a percentage of the estate, the residue left in the estate after completing the provisions for family and others, and a bequest contingent on specific circumstances named by the donor.

These gifts provide donors or a beneficiary named by the donor with an income for a specified period.

The donor gifts an asset to a charitable remainder trust. The trust pays an annual income, typically to the donor, for a specified period. For example, the period may be for the life of the donor or a fixed number of years. When the term of the trust ends, what remains is given to the United Way, hence the name "charitable remainder trust.

A form of CRT which pays the beneficiary a fixed percent of the trust assets revalued each year.

A CRT which pays the beneficiary a fixed amount determined when the trust was established.

The donor makes a gift to the United Way in return for a guarantee to receive a life-time annuity payment from the United Way.

The donor transfers a gift to a trust. The United Way receives an immediate benefit by receiving annual payments from the trust. At the end of the trust, what remains goes to the non- charitable beneficiary named by the donor, typically grandchildren.

Some call this a charitable remainder trust for multiple donors. A donor makes a gift to the fund which is pooled with other donors. The donor receives an annual income based upon their "share" of the fund. When the donor dies, their "share" is severed from the fund and given to the United Way. The fund continues to pay out an income to the remaining donors and is able to accept additional contributions.

Under this plan, a donor transfers the ownership of their home or family farm to the United Way. However, the donor retains the right to live on the property, receive all income and control the property for the remainder of their lifetime.