Life Income Plans

Make a significant gift while providing income for yourself or others.

With a life income gift, you donate cash, appreciated securities, real estate, or other assets to the ACLU Foundation of Northern California. In exchange, we pay you or another beneficiary income for life or for a fixed term of years. Income may be fixed or variable.

The ACLU Foundation offers a number of life income plans that offer you various benefits:

  • Payments to you and/or another beneficiary for life or a term of years
  • An immediate federal income tax charitable deduction
  • Potential increase in income
  • Reduction or possible avoidance of capital gains tax on appreciated property
  • Potential reduction of your taxable estate
  • The satisfaction of helping to secure individual liberties for future generations

There are a number of popular life income plans:

  • A charitable gift annuity provides income for yourself or others. It is a contract under which a charity, in return for a transfer of cash or securities, agrees to pay a fixed sum of money for a period measured by one or two lives.

  • A charitable remainder trust is an irrevocable transfer of cash, securities, or other property to a trust, managed by a trustee of your choice, to generate income for you or others for a set number of years or for life. When the specified time of payments ends, the trustee pays the remaining principal in the trust to the designated charity.

  • In a pooled income fund, contributions to the ACLU Foundation's Liberty Fund are pooled together and invested to generate income for Fund participants. Participants receive variable quarterly payments for life.

For more information or for a detailed proposal, email