Always Good News.

Donor Ministries1 Billy Graham ParkwayCharlotte, NC 28201-0001

Telephone: 1-877-2GRAHAM(1-877-247-2426)BillyGraham.orgEmail: donor-ministries@bgea.org

Always Good News.

©2015 BGEA DGAN 01234

G I F T A N N U I T Y

I N V E S T I N G I N E T E R N I T Y

I N V E S T I N G I N E T E R N I T Y

IMPORTANT NOTICE

Charitable gift annuities described in this brochure are issued and administered by

BGEA, MN, a Minnesota nonprofit corporation that is a subsidiary of the Billy Graham Evangelistic Association and which exists to

support its mission.

There are millions of people around the world who need to hear about the hope that God offers through Jesus Christ. When you give to the Billy Graham Evangelistic Association (BGEA), you help provide the opportunity for men, women, and children to hear the message of God’s love and forgiveness.

Our desire is for you to discover the joy of giving back to the Lord that with which He has blessed you. A gift annuity may be the perfect way for you to put your resources to work for the Gospel. Let’s begin by answering some important questions to determine if a gift annuity is the right option for you.

What is a gift annuity?

In exchange for a donation of cash or securities, a gift annuity contract establishes a lifetime of fixed payments to you or a loved one. The amount you receive depends upon the size of your gift, your age at the time of the gift, whether your

payments start immediately, and whether you designate another person to receive payments at your death. A gift annuity offers you substantial tax advantages and flexibility; payments can be made annually, semiannually, or quarterly.

What factors should be considered before creating a gift annuity?

Your primary concern should be to provide adequately for yourself and your loved ones. Then consider how you can partner with BGEA in proclaiming the Good News of Jesus Christ across the globe.

How is the annuity benefit determined?

The Gift Annuity Rate Table lists the single-life annuity rates.

Because your annuity payout rate is set at the time of the gift, you receive the same amount regularly for the rest of your life.

In addition, our annuity rates are lower than those available through insurance companies and financial institutions because your gift is considered a charitable gift.

You can calculate your benefit as follows:

l. Decide on the amount of your gift.

2. Determine your nearest age. If your next birthday is less than six months away, you are considered a year older than your present age.

Payments for a Lifetime, Hope for Eternity

G I F T A N N U I T Y

3. Using the rate table, find the annual annuity rate shown next to your nearest age.

4. Multiply your proposed gift amount by the established rate.

Can annuity payments be deferred?Yes. A deferred payment gift annuity may be appropriate if you prefer to receive the payments at a later date. You may designate a future date for them to begin.

This deferral provides a larger charitable deduction in the year of the gift. In addition, the annuity benefit is greater than if you began receiving the payments immediately.

If you currently do not need the payments, the back of the rate table gives examples of rates for deferred annuities, with payments beginning more than one year after funding.

The annuity rate you receive depends upon your age at the time the payments begin. Usually the longer the deferral period, the higher the rate will be.

To receive a quote, tell us your date of birth and the date you would like the payments to begin.

Can gifts of cash or securities be returned if circumstances change? No. Once you enter into a gift annuity, it cannot be altered by you or by BGEA. For this reason, care should be taken to make sure you have other savings, assets, or income to meet emergency needs.

How are federal taxes affected?

You may claim a federal income tax deduction in the year your gift is made. Additionally, a portion of your annuity payments is initially non-taxable.

How are the charitable deduction and the non-taxable portion of the annuity calculated? The Internal Revenue Service changes the calculation factors each month. You may contact us for this information.

What about estate taxes? Your gift annuity is generally not considered a part of your taxable estate. It does not add to the expenses connected with settling your estate because it is not a part of your probate estate.

When another person receives payments from the gift annuity, a portion of the value is included in your estate. The gift annuity, however, qualifies for the marital deduction, and estate taxes are seldom a factor with modest-sized estates.

A gift annuity establishes a lifetime of fixed payments to you or a loved one.

Does the annual annuity ever change? No, once the gift annuity is issued, the benefit never varies.

Should appreciated securities be considered for funding a gift annuity?Yes. You minimize capital gains taxes by funding your gift annuity with appreciated securities. You generally report only a part of that gain each year.

Is the rate different if someone else, such as a spouse, is included in the annuity?

Yes. You may choose to have the payments continue to a second person (at your death), but the two-life gift annuity pays a reduced rate.

Are BGEA gift annuities safe? Yes. Since 1967, when the first gift annuity was issued, no annuity payment has ever been missed.

Our prudent investment policy provides maximum security for your funds. The commitment to pay your annuity is a legally binding contract, and we handle your annuity carefully and confidentially.

How can I learn more about charitable gift planning? We have qualified staff who are ready to help you by answering your questions, without any obligation to you. Please contact us if we can serve you in this way.

Charitable gift planning can be complicated. Through prayer and the assistance of wise counselors, you can discover how to follow the guidelines offered in Scripture.

Consider an investment in eternity.A gift annuity through BGEA is an investment in the lifesaving work God is doing around the world. To make your gift today, please use the enclosed application; or for more information, call us toll-free at 1-877-2GRAHAM (1-877-247-2426).

State regulations may affect the ability of Billy Graham Evangelistic Association to offer gift annuity contracts. The purpose of this publication is to provide information of a general nature only. For specific legal advice and assistance, you should contact your own attorney. The California Guarantee Funds or similar agencies of any other states do not cover annuities issued by a grants and annuities society.

Billy Graham Evangelistic Association (BGEA) is audited annually by an independent public accounting firm. Descriptions of BGEA’s programs and activities, and its audited financial statement, are available upon request. Contributions are solicited with the understanding that BGEA has complete control over the use of all donated funds.

REGISTRATION WITH A STATE DOES NOT IMPLY ENDORSEMENT, APPROVAL OR RECOMMENDATION BY SUCH STATE. For Virginia residents, a financial statement is available upon request from the State Division of Consumer Affairs in the Department of Agriculture and Consumer Services. West Virginia residents may obtain information by writing the Secretary of State, the State Capitol, Charleston, WV 25305.

All gifts are tax-deductible to the full extent allowed by law. Our Board-approved policy is that all gifts designated for a specific project be applied to the project, with up to 10 percent used for administrative and fund-raising expenses. Occasionally we receive more contributions for a given project than can be wisely applied to that project. When that happens, we use these funds to meet a similar pressing need. We do not provide goods or services in consideration for contributions. BGEA is a charter member of the Evangelical Council for Financial Accountability (ECFA).