Gifts of Stock are as easy to make as gifts of cash. In fact, gifts of appreciated securities offer you an additional benefit. When you transfer appreciated stock to FAS, you may take an immediate income tax deduction and bypass tax on the appreciation (capital gains) of the stock.

Bequests to FAS can reduce the taxes on an individual's estate. FAS members and friends have already included FAS in their wills. If you are interested in making a bequest to FAS, you can either make a bequest of a specific amount of money or property (such as 100 shares of XYZ stock) or a bequest of a percentage of the estate. Sample language for a bequest is:

I, (name of donor), give (specific amount) to the Federation of American Scientists, having its offices at 1717 K Street NW Suite 209, Washington, DC 20036 for its general purposes."

For a percentage bequest:

"I, (name of donor), give (a specific percentage) of my estate to the Federation of American Scientists, having its offices at 1717 K Street NW Suite 209, Washington, DC 20036 for its general purposes."

A third type of bequest is a residual bequest in which the donor leaves the remainder of the estate, after all other gifts and expenses are taken care of, to the Federation of American Scientists.

Life insurance policies provide surviving beneficiaries with a death benefit. If you wish to include FAS as a beneficiary of a life insurance policy, you may do so -- in consultation with your financial advisor and family members. There is no charitable deduction for this gift because the gift is only realized at the donor's passing. You can also make FAS the owner and beneficiary of a life insurance policy. Premiums paid by the donor can be tax-deductible.

Other deferred gifts, also known as life income gifts, allow you to retain some interest in the asset you use to make the gift. For example, you can establish a charitable remainder trust with cash, securities, or property. During your lifetime or a certain period of time, the trust pays out a fixed percentage of annual earnings or amount from these earnings. The "remainder," which ultimately passes to FAS, is tax-deductible at the time that the trust is established. Tax deduction is based on such factors as the age of the income beneficiary, the amount or percentage of income to be paid out, and the dollar amount transferred to the trust.

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