givopt_info_obj = new Object();
givopt_info_obj[0] = [ "4_95_162", "LCF Collaborative Funds", "Any size gift may be given to one of the Foundation\’s eight Field of Interest Funds, or the LCF Community Fund." ];
givopt_info_obj[1] = [ "4_95_163", "Donor Advised Designated Fund", "$5,000 minimum per charity supported." ];
givopt_info_obj[2] = [ "4_95_164", "Donor Advised Dynamic Fund", "$10,000 minimum must be maintained in fund. You can name successor advisors – children, grandchildren or friends – to carry on the tradition of giving." ];
givopt_info_obj[3] = [ "4_95_377", "Donor Advised Scholarship Fund", "Generally, $5,000 minimum per educational institution." ];
givopt_info_obj[4] = [ "4_95_378", "Donor Advised Field of Interest Fund", "$25,000 minimum to create a Donor Advised Field of Interest Fund." ];
givopt_info_obj[5] = [ "4_95_386", "Gift to Existing Organizational Endowment", "If your congregation or favorite charitable organization already has a fund established at the Foundation, you may choose to make a gift in support of that Organizational Endowment<\/a> -- anonymously, if that is your wish." ];
givopt_info_obj[6] = [ "4_162_362", "Cash", "Your charitable income tax deduction for cash gifts is capped at 50% of your adjusted gross income (AGI). Any unused portion can be carried over for an additional five years." ];
givopt_info_obj[7] = [ "4_162_363", "Publicly Traded Securities or Mutual Funds", "By giving appreciated securities, including mutual funds, you can reduce or bypass capital gains tax. If you do not have any gain, you might be better off to sell the asset, claim the loss and donate cash. Your deduction for long-term capital gain assets is capped at 30% of your adjusted gross income (AGI). Any unused portion can be carried over for an additional five years." ];
givopt_info_obj[8] = [ "4_162_364", "Real Estate", "$200,000 minimum. Also, see Expenses Related to Real Estate Gifts<\/u><\/a>." ];
givopt_info_obj[9] = [ "4_162_365", "CDs / Savings Bonds", "CDs and Savings Bonds (series E, EE, H and HH) are not directly transferable to charity, but can be considered among your assets for giving through your will. If you cash in these assets while living and contribute the proceeds, you may find the charitable deduction will offset any tax due." ];
givopt_info_obj[10] = [ "4_162_366", "Closely Held Stock", "It's possible for owners of closely held stock (C Corp) to make gifts of the assets, depending upon the limitations that accompany stock ownership. This type of stock is suitable for direct gifts, or into a charitable remainder trust. S Corp stock may also be suitable for a direct gift in some cases." ];
givopt_info_obj[11] = [ "4_162_367", "IRAs or 401K or 403b", "Since certain types of retirement assets are always subject to income tax when paid to your heirs and may be subject to estate tax as well, they are good choices for giving at death; however, you must pay income tax on lifetime gifts of these assets, which may or may not be offset by an income tax deduction. Consult your financial advisor regarding tax implications." ];
givopt_info_obj[12] = [ "4_162_368", "Commercial Annuities", "Because ownership of commercial annuities, including variable annuities, cannot be transferred as a gift to charity during life (in most cases), these assets are generally given as beneficiary proceeds at death. Surrendering an annuity during lifetime results in recognition of income and possible early withdrawal penalties." ];
givopt_info_obj[13] = [ "4_162_369", "Life Insurance Policy", "You may receive an immediate tax deduction by assigning ownership of an existing policy to the Foundation, as well as deductions for any ongoing premium. The IRS now requires an independent qualified appraisal for all non-cash charitable gifts of $5,000 or more, including absolute assignment of life insurance. The Foundation has retained the services of an independent qualified appraiser to assess insurance gifts of $5,000 or more. There will be no out-of-pocket cost to the donor for this service. Donors' charitable contribution (and the charitable deduction) will be lowered by the amount of the appraisal cost, approximately $200. If you prefer to maintain control of the asset during your lifetime, you can use the beneficiary designation to make a gift." ];
givopt_info_obj[14] = [ "4_161_360", "When to Start?", "Deciding when your gift starts to benefit charity is a personal decision based on your financial needs or interests. Do you want to observe firsthand the results of your charitable giving, or would you prefer to have control over your assets until death? Giving to charity at the end of life can also mean using your gift to generate lifetime income, or leveraging your assets into a larger gift through life insurance." ];
givopt_info_obj[15] = [ "4_161_361", "When to Start?", "Deciding when your gift starts to benefit charity is a personal decision based on your financial needs or interests. Do you want to observe firsthand the results of your charitable giving, or would you prefer to have control over your assets until death? Giving to charity at the end of life can also mean using your gift to generate lifetime income, or leveraging your assets into a larger gift through life insurance." ];