Your love of trees can make a lasting difference

Thank You for Seeking Information About Including the Arbor Day Foundation in Your Will.

We're honored to have you consider the Foundation and our mission as a way to making a lasting difference for generations to come. Your contribution will plant more trees and help educate today's youth about the wonders of nature.

The process of making a bequest to the Foundation can be very straight-forward. It can be done by simply including the Arbor Day Foundation as a beneficiary in your will or living trust. Below, you will find several options available to you. If you have additional questions about the next steps to take, please contact us and we'll be happy to help at no cost or obligation, of course. We also recommend that you discuss these options with your attorney.

Your love of trees can and will make a lasting difference, and become a tribute to your awareness and understanding of the value trees bring to the world. We appreciate the magnitude of the decisions you're making at this time, and we value your support as well. Thank you for your consideration and support of our tree planting and environmental stewardship programs.

Sample language for wills and living trusts

The language you use in a will or revocable living trust that establishes your estate gift to the Arbor Day Foundation depends on your unique circumstances and charitable objectives. We hope these sample provisions—whether used individually or in combination—will be helpful to you and your attorney.

Proper name and charitable status: Important information for your attorney
The proper name to use for a beneficiary designation in a will, trust, life insurance or annuity contract, retirement plan, and investment or bank account is, "The Arbor Day Foundation, Inc." The Arbor Day Foundation is a tax-exempt organization (Tax ID 23-7169265) under Section170 of the Internal Revenue Code and accompanying regulations.

Unrestricted general legacy

"I give to the Arbor Day Foundation, Inc., of Nebraska City, Nebraska, an amount equal to _______________ percent (______%) of my adjusted gross estate as finally determined for federal tax purposes."

Amount of gift dependent on size of the estate

"I give to the Arbor Day Foundation Inc., of Nebraska City, Nebraska, an amount equal to _______________ percent (______%) of my adjusted gross estate as finally determined for federal tax purposes, or ___________________ ___________________________ dollars ($_______________), whichever is larger."

Gift of residuary estate

"I give the residue of the property owned by me at the time of my death, real and personal and wherever situate, to the Arbor Day Foundation, Inc., of Nebraska City, Nebraska."

Gift for a specific purpose

"I give to the Arbor Day Foundation Inc., of Nebraska City, Nebraska, an amount equal to _______________ percent (______%) of my adjusted gross estate as finally determined for federal estate-tax purposes. This amount shall be for a [named endowment] and is to be administered under the terms of a letter of instruction I have on file with the Foundation."

Contingent gift of residuary estate

"I give the residue of the property owned by me at my death, real and personal and wherever situate, to my [daughter] ______________________________ if [she] survives me. If [she] does not survive me, I give my residuary estate to the Arbor Day Foundation Inc., of Nebraska City, Nebraska."

Provision allowing for both income- and estate-tax benefits

"I instruct that all of my charitable gifts, bequests, and devises shall be made, to the extent possible, from property that constitutes, "income in respect of a decedent" as that term is defined in the Internal Revenue Code."

Provision for life payments to the donor and/or a survivor, then the balance to the Arbor Day Foundation

(The Arbor Day Foundation will be pleased to discuss such a provision with you and your attorney.)

For additional information

The Arbor Day Foundation is pleased to provide each prospective donor with a charitable gift analysis based on his or her personal circumstances and objectives, including comparisons using various gift techniques when appropriate. This service is provided without cost or obligation, and all inquiries are handled in confidence.

Contact

Mark Musick, Director of Gift Planning
The Arbor Day Foundation, Inc.
211 North 12th Street
Lincoln, NE 68508
Phone and voice messages 888.448.7337 ext. 212
e-mail mmusick@arborday.org
Internet www.arborday.org