Planned Giving

There are many ways that you can make a gift through your will or living trust. You may find that one of the following arrangements best fits your estate planning goals:

Residuary bequest is stated as a percentage.
Example: ____% of my estate.

Specific bequest is stated as a fixed dollar amount.
Example: the sum of $___________.

It is often simpler to express your bequests as a percentage of your estate. In the event your estate changes in value you may not have to update your will as often. Your gifts remain proportional to your estate.

Gifts to the ACLU of Montana for lobbying purposes

We suggest the following language for a bequest to the ACLU of Montana. Such a bequest is not deductible for purposes of federal estate tax, but can be used to best effect by the ACLU, including for legislative lobbying. The tax ID# of the American Civil Liberties Union of Montana is 81-0431527.

I give to the American Civil Liberties Union of Montana, Inc. a Montana nonprofit corporation that is recognized as exempt from tax under Section 501(c)(4) of the Internal Revenue Code of 1986, as amended, with its principal offices at 7 W. Sixth Avenue, Helena, MT, 59601, [all (or ____ percent) of my residuary estate] or [the sum of $_______ ] to be used for its general purposes.

Please note that such a bequest does not qualify for a Federal estate tax charitable deduction. If you think your estate may be subject to estate tax, you may want to consider language such as the following that will allow you to allocate your gift between the American Civil Liberties Union of Montana and the ACLU of Montana Foundation to minimize estate taxes.

I hereby give, devise and bequeath [DESCRIBE BEQUEST] to the American Civil Liberties Union, Inc., a Montana nonprofit corporation that is recognized as exempt from tax under Section 501(c)(4) of the Internal Revenue Code of 1986, as amended, with its principal offices at 7 W. Sixth Avenue, Helena, MT, 59601, to be used for its general purposes; provided, however, that if said bequest would cause Federal or State estate and/or inheritance tax(es) to be payable by reason of my death, then the above bequest shall be reduced by an amount (the “Reduction Amount”) equal to the minimum amount necessary to eliminate (or reduce to the maximum extent possible) such Federal and State estate and/or inheritance tax(es) that would be payable by reason of my death, and the Reduction Amount shall instead be distributed to the American Civil Liberties Union of Montana Foundation, Inc., a Montana not-for-profit corporation that is recognized as exempt from tax under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, with its principal offices at 7 W. Sixth Avenue, Helena, MT, 59601, to be used for its general purposes.

Gifts to the ACLU of Montana Foundation for litigation, public education and general program purposes

For a tax-deductible bequest, you may direct your gift to the ACLU of Montana Foundation as follows. The tax ID# of the American Civil Liberties Union Foundation is 81-0445339.

I give to the American Civil Liberties Union Foundation, Inc., a Montana not-for-profit corporation that is recognized as exempt from tax under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, with its principal offices at 7 W. Sixth Avenue, Helena, MT, 59601 [all (or ____ percent) of my residuary estate] or [the sum of $_______ ] to be used for its general purposes.

Tax Note: It is worth noting that not every person’s estate can take advantage of an estate charitable deduction. Under current tax law, if your estate (including life insurance policies, retirement plans, etc.) is valued less than $5,120,000 (or under $10,240,000 for married couples) you are not subject to federal estate tax.

For more information contact Kileen Marshall at kileenm@aclumontana.org or 406-443-8590.