Planned Giving

One of the easiest and most common ways for you to support Pathways Home Health and Hospice is with a gift of cash. Cash can be used to support our work in the form of:

An outright gift. By making a cash gift by check, credit card or money order today, you enable us to meet our most urgent needs and carry out our mission on a daily basis. You will have the opportunity to see your generosity in action and will also receive a federal income tax charitable deduction, when you itemize.

A payable on death (POD) account. A POD bank account or certificate of deposit names one or more persons or charities as the beneficiary of all funds once you, the account owner, pass away. The beneficiary you name has no rights to the funds until after your lifetime. Until that time, you remain in control and are free to use the money in the bank account, change the beneficiary or close the account.

Next Steps

1. Contact Karen Krueger at (408) 730-1200 or [email protected] for additional information on giving a gift of cash.
2. Seek the advice of your financial or legal advisor.
3. If you include Pathways in your plans, please use our legal name and federal tax ID.

Legal Name: Pathways Home Health and Hospice

Address: 585 North Mary Avenue, Sunnyvale, CA 94085

Federal Tax ID Number: #94-2823240

Securities and mutual funds that have increased in value and been held for more than one year are one of the most popular assets to use when making a gift to Pathways Home Health and Hospice. Making a gift of securities or mutual funds to us offers you the chance to support our work while realizing important benefits for yourself.

When you donate appreciated securities or mutual funds you have held more than one year to us in support of our mission, you can reduce or even eliminate federal capital gains taxes on the transfer. You may also be entitled to a federal income tax charitable deduction based on the fair market value of the securities at the time of the transfer.

Securities are most often used to support our work in the form of:

An outright gift. When you donate securities to Pathways, you receive the same income tax savings that you would if you wrote us a check, but with the added benefit of eliminating capital gains taxes on the transfer, which can be as high as 20 percent. Making a gift of securities to support our mission is as easy as instructing your broker to transfer the shares or, if you have the physical securities, hand-delivering or mailing the certificates along with a stock power to us in separate envelopes. (Using separate envelopes safeguards your gift—the certificates will not be negotiable without the stock power.)

A transfer on death (TOD) account. By placing a TOD* designation on your brokerage or investment account, that account will be paid over to one or more persons or charities after your lifetime. It is not necessary for the TOD designation to transfer all of the account solely to charity—you can designate a certain percentage of the account. With a TOD account, the beneficiary you name has no rights to the funds until after your lifetime. Until that time, you are free to use the money in the brokerage account, to change the beneficiary or to close the account.

*State laws govern payable on death accounts. Please consult with your bank representative or investment advisor if you are considering this gift.

Next Steps

1. Contact Karen Krueger at (408) 730-1200 or [email protected] for additional information on appreciated securities.
2. Seek the advice of your financial or legal advisor.
3. If you include Pathways in your plans, please use our legal name and federal tax ID.

Legal Name: Pathways Home Health and Hospice

Address: 585 North Mary Avenue, Sunnyvale, CA 94085

Federal Tax ID Number: #94-2823240

A donor advised fund (DAF), which is like a charitable savings account, gives you the flexibility to recommend how much and how often money is granted to Pathways Home Health and Hospice and other qualified charities. You can recommend a grant or recurring grants now to make an immediate impact or use your fund as a tool for future charitable gifts.

You can also create a lasting legacy by naming Pathways Home Health and Hospice the beneficiary of the entire account or a percentage of the fund. With a percentage, you can create a family legacy of giving by naming your loved ones as your successor to continue recommending grants to charitable organizations. Contact your fund administrator for a beneficiary form.

Next Steps

1. Contact Karen Krueger at (408) 730-1200 or [email protected] to discuss using your donor advised funds to support Pathways and our mission.
2. Seek the advice of your financial or legal advisor.
3. If you include Pathways in your plans, please use our legal name and federal tax ID.

Legal name: Pathways Home Health and Hospice

Address: 585 North Mary Avenue, Sunnyvale, CA 94085

Federal tax ID number: #94-2823240

Interested in helping Pathways Home Health and Hospice with our mission but feel overwhelmed by the thought of writing another check or giving up your assets today? A simple, flexible and versatile way to ensure we can continue our work for years to come is a gift in your will or living trust, known as a charitable bequest.

By including a bequest to Pathways in your will or living trust, you are ensuring that we can continue our mission for years to come.

Next Steps

1. Contact Karen Krueger at (408) 730-1200 or [email protected] for additional information on bequests or to chat more about the different options for including Pathways in your will or estate plan.
2. Seek the advice of your financial or legal advisor.
3. If you include Pathways in your plans, please use our legal name and federal tax ID.

Legal Name: Pathways Home Health and Hospice

Address: 585 North Mary Avenue, Sunnyvale, CA 94085

Federal Tax ID Number: #94-2823240

Passionate about supporting Pathways Home Health and Hospice with our mission even after your lifetime? It's not only possible, it's easy to do with a beneficiary designation. Just name Pathways as a beneficiary to receive assets such as retirement plans and life insurance policies after you're gone. You simply fill out a form that is entirely separate from your will—which makes this approach an easy way to give.

Not only is it an easy way to give, but it's also flexible—you aren't locked into the choices you make today. You can review and adjust beneficiary designations anytime you want.

Next Steps

1. Contact Karen Krueger at (408) 730-1200 or [email protected] for additional information on beneficiary designations and how they can help support Pathways with our mission.
2. Talk to your financial or legal advisor to learn which assets will or will not trigger taxable income when paid to a beneficiary.
3. If you name Pathways in your plans, please use our legal name and federal tax ID.

Legal Name: Pathways Home Health and Hospice

Address: 585 North Mary Avenue, Sunnyvale, CA 94085

Federal Tax ID Number: #94-2823240

When the original purpose for a life insurance policy no longer applies—such as educating children now grown or providing financial security for a spouse now deceased—your policy can become a powerful and simple way to support our work. There are three ways to give life insurance to Pathways Home Health and Hospice:

Name us a beneficiary of the policy. This gift is as simple as updating your beneficiary designation form with the policy holder. You can designate us as the primary beneficiary for a percentage or specific amount. You can also make us the contingent beneficiary so that we will receive the balance of your policy only if your primary beneficiary doesn't survive you.

Make an outright gift of an existing policy. You can name us as owner and beneficiary of an existing policy. You qualify for a federal income tax charitable deduction when you itemize on your taxes. If you continue to pay premiums on the policy, each payment is tax deductible as a charitable gift when you itemize.

Make an outright gift of a new policy. You can take out a new policy and irrevocably name Pathways as the owner and the beneficiary of the insurance contract. This method may be particularly attractive for the younger donor. Whether you make one single premium payment for the policy or pay annual premiums, each payment is tax deductible as a charitable gift when you itemize.

Next Steps

1. Contact Karen Krueger at (408) 730-1200 or [email protected] for additional information on life insurance.
2. Seek the advice of your financial or legal advisor.
3. If you include Pathways in your plans, please use our legal name and federal tax ID.

Legal Name: Pathways Home Health and Hospice

Address: 585 North Mary Avenue, Sunnyvale, CA 94085

Federal Tax ID Number: #94-2823240

Looking for a way to give Pathways a significant gift? If you have built up a sizeable estate and are also looking for ways to receive reliable payments, you may want to check out the advantages of setting up a charitable remainder trust.

Benefits of a charitable remainder trust include:

• Potential for a partial charitable income tax deduction
• Potential for increased income
• Up-front capital gains tax avoidance

There are two ways to receive payments with charitable remainder trusts:

The annuity trust pays you, each year, the same dollar amount you choose at the start. Your payments stay the same, regardless of fluctuations in trust investments.

The unitrust pays you, each year, a variable amount based on a fixed percentage of the fair market value of the trust assets. The amount of your payments is redetermined annually. If the value of the trust increases, so do your payments. If the value decreases, however, so will your payments.

Next Steps

1. Contact Karen Krueger at (408) 730-1200 or [email protected] to talk about supporting Pathways by setting up a charitable remainder trust.
2. Seek the advice of your financial or legal advisor.
3. If you include Pathways in your plans, please use our legal name and federal tax ID.

Legal Name: Pathways Home Health and Hospice

Address: 585 North Mary Avenue, Sunnyvale, CA 94085

Federal Tax ID Number: #94-2823240

Do you want to benefit from the tax savings that result from supporting Pathways, yet you don't want to give up any assets that you'd like your family to receive someday? You can have it both ways with a charitable lead trust.

There are two ways charitable lead trusts make payments:

A charitable lead annuity trust pays a fixed amount each year to Pathways and is more attractive when interest rates are low.

A charitable lead unitrust pays a variable amount each year based on the value of the assets in the trust. With a unitrust, if the trust's assets go up in value, for example, the payments to Pathways go up as well.

Next Steps

1. Contact Karen Krueger at (408) 730-1200 or [email protected] to talk about supporting Pathways by setting up a charitable lead trust.
2. Seek the advice of your financial or legal advisor.
3. If you include Pathways in your plans, please use our legal name and federal tax ID.

Legal Name: Pathways Home Health and Hospice

Address: 585 North Mary Avenue, Sunnyvale, CA 94085

Federal Tax ID Number: #94-2823240

Make a difference today and save on taxes. It’s possible when you support Pathways Home Health and Hospice through your IRA.

A Special Opportunity for Those 70½ Years Old and Older

You can give any amount (up to a maximum of $105,000) per year from your IRA directly to a qualified charity such as Pathways Home Health and Hospice without having to pay income taxes on the money. Gifts of any value $105,000 or less are eligible for this benefit and you can feel good knowing that you are making a difference at Pathways. This popular gift option is commonly called the IRA charitable rollover, but you may also see it referred to as a qualified charitable distribution, or QCD for short.

Why Consider This Gift?

• Your gift will be put to use today, allowing you to see the difference your donation is making.
• Beginning in the year you turn 73, you can use your gift to satisfy all or part of your required minimum distribution (RMD).
• You pay no income taxes on the gift. The transfer generates neither taxable income nor a tax deduction, so you benefit even if you do not itemize your deductions.
• Since the gift doesn’t count as income, it can reduce your annual income level. This may help lower your Medicare premiums and decrease the amount of Social Security that is subject to tax.

For Those 59½ Years Old or Older

If you’re at least 59½ years old, you can take a distribution and then make a gift from your IRA without penalty. If you itemize your deductions, you can take a charitable deduction for the amount of your gift.

At Any Age

No matter your age, you can designate Pathways Home Health and Hospice as the beneficiary of all or a percentage of your IRA and it will pass to us tax-free after your lifetime. It’s simple, just requiring that you contact your IRA administrator for a change-of-beneficiary form or download a form from your provider’s website.

Tip: It’s critical to let us know of your gift because many popular retirement plan administrators assume no obligation to notify a charity of your designation. The administrator also will not monitor whether your gift designations are followed. We would love to talk to you about your intentions to ensure that they are followed. We would also like to thank you for your generosity.

Next Steps

1. Contact Karen Krueger at (408) 730-1200 or [email protected] to discuss using your IRA to support Pathways and our mission.
2. Seek the advice of your financial or legal advisor.
3. To include Pathways in your plans, please use our legal name and federal tax ID. Please let us know of your gift (many retirement providers assume no responsibility for letting nonprofits know of your intentions so your goals won’t be honored).

Legal name: Pathways Home Health and Hospice

Legal address: 585 North Mary Avenue, Sunnyvale, CA 94085

Federal tax ID number: #94-2823240

Want to make a big gift to Pathways Home Health and Hospice without touching your bank account? Consider giving us real estate. Such a generous gift helps us continue our work for years to come. And a gift of real estate also helps you. When you give us appreciated property you have held longer than one year, you qualify for a federal income tax charitable deduction. You avoid paying capital gains tax. And you no longer have to deal with that property's maintenance costs, property taxes or insurance.

Another benefit: You don't have to hassle with selling the real estate. You can deed the property directly to Pathways or ask your attorney to add a few sentences in your will or trust agreement.

Ways to Give Real Estate

You can give real estate to Pathways in the following ways:

An outright gift. When you make a gift today of real estate you have owned longer than one year, you qualify for a federal income tax charitable deduction equal to the property's full fair market value. This deduction lets you reduce the cost of making the gift and frees cash that otherwise would have been used to pay taxes. By donating the property to us, you also eliminate capital gains tax on its appreciation.

A gift in your will or living trust. A gift of real estate through your will or living trust allows you the flexibility to change your mind and the potential to support our work with a larger gift than you could during your lifetime. In as little as one sentence or two, you can ensure that your support for Pathways continues after your lifetime.

A retained life estate. Perhaps you like the tax advantages a gift of real estate to our organization would offer, but you want to continue living in your personal residence for your lifetime. You can transfer your personal residence or farm to Pathways but keep the right to occupy (or rent out) the home for the rest of your life. You continue to pay real estate taxes, maintenance fees and insurance on the property. Even though Pathways would not actually take possession of the residence until after your lifetime, since your gift cannot be revoked, you qualify for a federal income tax charitable deduction for a portion of your home's value.

A bargain sale. Want to sell us your property for less than the fair market value? A "bargain sale" may be the answer. When you make a bargain sale, you sell your property to our organization for less than what it's worth. The difference between the actual value and the sale price is considered a gift to us. A bargain sale can be an effective way to dispose of property that has increased in value, and it is the only gift vehicle that can give you a lump sum of cash and a charitable deduction (when you itemize) at the same time.

A charitable remainder unitrust. You can contribute any type of appreciated real estate you've owned for more than one year, provided it's unmortgaged, in exchange for an income stream for life or a term of up to 20 years. The donated property may be a residence (a personal residence must be vacant upon contribution), undeveloped land, a farm or commercial property. Real estate works well with only certain variations of charitable remainder trusts. Your estate planning attorney, who will draft your trust, can give you more details.

A charitable lead trust. This gift can be a wonderful way for you to benefit Pathways and simultaneously transfer appreciated real estate to your family tax-free. You should consider funding the charitable lead trust with real estate that is income-producing and expected to increase in value over the term of the trust.

A memorial or endowed gift. A gift of real estate may be a perfect way to honor your loved one in perpetuity. When you make an endowed gift of real estate, your contribution is invested with and becomes part of our endowment. An annual distribution is made for the purpose you designate. Because the principal remains intact, the fund will generate support in perpetuity.

A donor advised fund. When you transfer real estate to your donor advised fund, you avoid capital gains taxes and qualify for a federal income tax deduction based on the fair market value of the property when you itemize on your taxes.

Next Steps

1. Contact Karen Krueger at (408) 730-1200 or [email protected] to discuss the possibility of giving real estate to Pathways.
2. Seek the advice of your financial or legal advisor to make sure this gift fits your goals.
3. If you include Pathways in your plans, please use our legal name and federal tax ID.

Legal Name: Pathways Home Health and Hospice

Address: 585 North Mary Avenue, Sunnyvale, CA 94085

Federal Tax ID Number: #94-2823240

Did you realize that valuable antiques, stamp and coin collections, works of art, cars, boats, and other personal property can be used to support our work? Your treasures can make suitable charitable gifts today or after your lifetime. The financial benefits of the gift depend on whether we can use the property in a way that is related to our mission.

Related use property—e.g., a piece of artwork donated to an art museum—is deductible at the full fair market value. Any other property is deemed nonrelated use property and the deduction would be limited to the lesser of fair market value or your tax basis in the property.

If the federal income tax charitable deduction claimed for a gift of tangible personal property exceeds $5,000, you must obtain an appraisal from a qualified appraiser and submit a special IRS form with the tax return on which the deduction is claimed.

There are several ways to make a gift of personal property to us:

An outright gift. This allows you to benefit our work today and receive a federal income tax charitable deduction when you itemize.

A gift in your will or living trust. You can leave a legacy at Pathways Home Health and Hospice by donating your treasures to us through your will or living trust. A benefit of donating property through your will is that it gives you flexibility to change your mind at any time.

A bargain sale. You can sell us your property for less than the fair market value of the item. For example, if you sell us an antique for $25,000 that is worth $50,000, you will receive a federal income tax charitable deduction of $25,000 plus the payment from us of $25,000.

A memorial or tribute gift. If you have a friend or family member whose life has been touched by Pathways, consider making a gift to us in his or her name.

An endowed gift. Create an endowment or contribute to one that is already established to ensure that your support of Pathways will last forever.

A donor advised fund. Gifts to donor advised funds are not limited to cash and securities. Tangible personal property such as valuable antiques, stamp and coin collections, works of art, cars and boats may be able to be gifted and sold to benefit your fund.

Next Steps

Contact Karen Krueger at (408) 730-1200 or [email protected] for additional information on giving a gift of personal property.

Seek the advice of your financial or legal advisor.

If you include Pathways in your plans, please use our legal name and federal tax ID.

Legal Name: Pathways Home Health and Hospice

Address: 585 North Mary Avenue, Sunnyvale, CA 94085

Federal Tax ID Number: #94-2823240