Donors can use life insurance to make a gift to the NCSBS by naming the National Center on Shaken Baby Syndrome as the owner and beneficiary of a life insurance policy. A donor receives a charitable income tax deduction based on the lesser of the policy’s fair market value or the net premiums paid. Donors may also wish to make gifts of paid-up policies, resulting in a charitable income tax deduction for the policy’s cash surrender value. An important use of life insurance is its ability to replace the value of an asset that has been given to the NCSBS. A donor can use the tax savings produced by the charitable income tax deduction to purchase and pay premiums on life insurance policies whose proceeds equal the value of the gifted property. This arrangement can serve to protect the interests of family members.