An estate gift provides significant support to the NCSBS. The gift can be made through a will or a trust, and both vehicles enable assets to be distributed to individuals and nonprofit organizations in the amounts or proportions indicated. An estate gift provides the following benefits:

• The opportunity to make a major gift while preserving assets during life.
• A Reduction in federal estate taxes.
• The opportunity to designate the gift to a specific program or service of the NCSBS.
• All assets, including cash, securities, real estate and tangible personal property, may be transferred to the NCSBS through a donor’s estate.

Estate gifts can be made in the following ways:

• Specific Bequest: The NCSBS receives a specific dollar amount, a specific piece of property or a stated percentage of the estate. This is one of the most popular forms of bequests.
• Residuary Bequest: The NCSBS will receive all or a stated percentage of an estate after distribution of specific bequests and payment of debts, taxes and expenses.
• Contingent Bequest: The NCSBS will receive part or all of the estate under certain specified circumstances.