The Ohio 4-H Foundation raises money to support and enhance the Ohio 4-H Youth Development Program. Support from individuals, companies, foundations and organizations enables the Ohio 4-H Foundation to fund innovative new programs and improve existing 4-H educational opportunities throughout Ohio. Gifts of any size are welcome and may be made in several ways.

Pledges
Pledges to Ohio 4-H over a three-to five-year period allow you to consider a much larger investment than may have ordinarily been possible. Pledges are made using a pledge card or letter of intent, and your first payment may or may not be included. It is important to notify the Foundation office of your pledge and its amount so that accurate information can be maintained on all pledges.

Gift of Securities
Many donors choose to give appreciated stocks or bonds to the 4-H Foundation. You can usually avoid the capital gains tax on appreciated securities while receiving a charitable income tax deduction for the full fair market value as the date of the gift.

Real Estate
Through a gift of real estate, you generally avoid capital gains tax on the appreciated value of the property. This type of gift provides you with a charitable income tax deduction for the full fair market value of the property. Guidelines for Gifts of Real Estate are available from the Ohio 4-H Foundation.

Deferred or Planned Giving
A planned gift to the 4-H Foundation can help you secure long-range tax and financial benefits. With careful gift planning, you can enjoy the benefits of charitable income tax deductions, reduction or elimination of capital gains tax, avoidance of estate taxes and the ability to receive lifetime income.

Planned gifts, however, are extremely personal and involve accumulated assets rather than out-of-pocket donations. For this reason, when considering a planned gift to the 4-H Foundation you should consult with your financial advisors as well as the Ohio 4-H Foundation. Planned Giving Officers in The Ohio State University, Office of Planned Giving are also available to assist you with your gift planning.

Life Income Gifts
There are several types of life income gifts, all of which provide a charitable income tax deduction. Life income gifts provide income for you and/or other beneficiaries during their lifetimes. Upon the benefactor’s death, the principal passes to the Ohio 4-H Foundation.

Charitable Lead Trust
With a charitable lead trust, assets are transferred to a trust that pays an annual amount to the 4-H Foundation for a period of time. After this time, the trust principal passes to a non-charitable party, such as your children or grandchildren. The trust may be established during your lifetime or under your Will.

Bequests
One of the most common ways for you to make a gift to the 4-H Youth Development Program is through a bequest in your Will. When you make a bequest to 4-H, your estate receives a charitable estate tax deduction for 100% of the amount of a cash bequest of the fair market value of property.

Life Insurance
Irrevocable designation of The Ohio State University as owner and sole beneficiary of a life insurance policy permits an immediate income tax deduction for your tax basis in the policy. Premium payments thereafter are deductible annually as charitable contributions.

Paid-Up Life Insurance Policies
The computed current value of a paid-up life insurance policy will be higher than that of a non-paid policy; therefore, the gift will be greater. As with unpaid life insurance, there is a tax deduction of the amount of the computed current value in the tax year the 4-H Foundation is named beneficiary. There is, of course, no tax deduction for premiums since there are none.