Thank you for considering a charitable gift to Carroll Health Foundation.


Carroll Health Foundation is a non-profit supporting organization of St. John's Hospital - Berryville (SJHB). St. John's Hospital - Berryville, which opened in 1969, is a private, non-profit acute care hospital affiliated with St. John's Health System in Springfield, MO and is accredited by the Joint Commission on Accreditation of Healthcare Organizations. SJHB serves residents of Northwest Arkansas and Southwest Missouri and offers round the clock emergency care and state of the art surgical and birthing suites.

To ensure the continuation of health care on a local level, your support of Carroll Health Foundation is critical to its long-term viability. Giving to the hospital Foundation can assist you in meeting your charitable objectives and financial goals while helping St. John's Hospital - Berryville to enhance health services to the Region.

Outlined below are several options available to assist you in evaluating your planned giving goals. We invite you to call us so that we may answer any additional questions you might have while working with you in accomplishing your philanthropic intentions.

Methods of Giving to Carroll Health Foundation

Outright Gifts
This method allows the donor to give cash or property to Carroll Health Foundation. In most cases, these gifts can be deducted on federal income tax returns. Capital gains taxes are avoided on gifts of appreciated property. Outright gifts may include: (1) Cash, (2) Securities, (3) Personal Property, (4) Real Estate, or (5) Insurance.

Bargain Sales Gifts
This method allows the donor to make a bargain sale of property. Typically, real estate is preferred. For example, if a donor has a piece of property fair market valued at $100,000 and chooses to sell it to Carroll Health Foundation for $50,000, upon Foundation Board approval, the donor is allowed a federal charitable deduction of $50,000. The net proceeds of the sale would go to the Foundation along with owning the property given by the donor.

Charitable Lead Trusts
This method is basically a gift that you get back. It is often used to maximize charitable deductions in a high-income year or as a "tax smart" method of passing on assets to heirs. A charitable lead trust allows a donor to give the income from assets placed in trust to Carroll Health Foundation for a term of years, while retaining the principal for the donor, heirs, or third party on the termination of the trust. Under a qualified non-grantor lead trust, the trust assets pass to heirs at the end of the trust term. The donor receives a gift tax charitable deduction at the time the trust is created, and also avoids all income tax on the trust income. The appreciated value of the lead trust passes gift tax free to the heirs at the end of the trust term. Under a qualified grantor lead trust, the trust assets revert to the donor or spouse at the end of the trust term. The donor, however, gets a charitable income tax deduction in the year the trust was created for the present value of the gifts to charity during the trust term.

Charitable Remainder Trusts
This method allows the donor to make an irrevocable gift of cash or property, while retaining an annual income stream from the trust. This form of giving allows an income tax deduction for federal returns equal to the present value of the remainder interest. Also, there is no capital gains tax for gifts of long-term appreciated property.

Gifts By Will
This method allows a donor to make a charitable gift in their will. A gift by will can be a simple, effective way to realize your giving goals whether they are made on an outright, residual or contingent basis. The donor's estate is allowed a deduction for the amount contributed through Carroll Health Foundation. A gift by will is revocable, meaning it can be changed if circumstances change, which is different than other forms of giving described. if you would like a free Guide to Making a Will, contact Carroll Health Foundation.

Gifts Using Insurance
This method allows donors the ability to use insurance to fund Carroll Health Foundation. When a policy is give outright to the Foundation, the donor is generally allowed a deduction equal to the cash surrender value of the policy, and premiums paid by the donor after the policy is contributed are fully deductible as charitable gifts.

Retirement Plan Asset Gifts
Undistributed assets qualified retirement plans can be subject to both the estate and income tax when left to heirs other than a surviving spouse. Because of this, donors can choose to leaving assets subject only to the estate tax to heirs.

Charitable Gift Annuities
This method develops a contract between the donor and Carroll Health Foundation. It give the donor an opportunity to make a charitable gift and secure a stream of income for life. Under this method, the donor transfers assets to the Foundation in exchange for a commitment by the Foundation to pay the donor, and a second annuitant if the donor chooses, a fixed and guaranteed payment for the remainder of their lifetimes. Upon death of the annuitant, the Foundation retains the remaining principal and income.

Carroll Health Foundation is a non-profit supporting organization of St. John's Hospital - Berryville (SJHB). SJHB is a private, non-profit hospital accredited by the Joint Commission on Accreditation of Healthcare Organizations and is affiliated with St. John's Health System - Springfield, MO.

A Service of
CARROLL HEALTH FOUNDATION
"Supporting St. John's Hospital - Berryville"

email:cweir@sprg.mercy.net

(870) 423-5245 or (800) 827-3355