Types of Gifts & Funds

Ways to Give

Everyone has a unique family and financial situation. Your legacy gift can be designed to match your personal circumstances through a variety of options. United Jewish Endowment Fund (UJEF) professionals or your financial advisor can assist you in determining what might be the best option for your situation. The most popular gift vehicles include gifts of outright cash or stock, bequests, and life insurance or retirement plan assets. For more information contact endowment@shalomdc.org or call 301-348-7357.

Every option provides unique tax and estate planning advantages and is an expression of your lifelong loyalty to the Jewish community. Your gift may be designated or undesignated and UJEF professionals can work with you to identify the area that will benefit from your gift. Donors with planned gifts greater than $10,000 may establish a named fund and are recognized with membership in the Legacy Society.

Gifts of Cash or Appreciated Assets

The easiest and most common way to establish an endowment fund during your lifetime is with a gift of cash, simply write a check or use a credit card. Alternatively, giving appreciated assets can offer significant tax advantages. Donations of appreciated, publicly traded securities are the most common, tax-wise method of making non-cash charitable gifts. Securities are easily transferred, and, in most cases, easily valued for deduction purposes. The most common forms of securities gifts are shares of stock, bonds and mutual funds. For more information about gifts of appreciated assets, click here.

Charitable Bequests

Your will is an important element in your estate plan that enables you to protect the people you love, create a lasting partnership with the United Jewish Endowment Fund and help ensure the future of the Jewish community. For more information, click here.

Key Donor Life Insurance Program

Gifts of life insurance can take a variety of forms, from simply naming United Jewish Endowment Fund as a beneficiary of a new or existing policy to participating in the Key Donor Life Insurance program. If you qualify to participate in our unique Key Donor Life Insurance Program, then UJEF will share the cost of the new life insurance policy with you. You can leverage a significant endowment gift with reasonable current out of pocket expenses, click here for details.

Retirement Plan Assets

One of the most costly assets to leave to your family can be an Individual Retirement Account (IRA) or qualified retirement plan, such as a 401(k) or 403(b) plan. You can designate the United Jewish Endowment Fund as the beneficiary of a percentage or for the remainder of your retirement plan.  Click here for details.

Life Income Plans

Any of the life income gifts described below will provide years of income for you or a loved one before creating an enduring legacy to benefit the Jewish community.

  • Charitable Gift Annuities provide you or your loved one with a guaranteed annual income stream for life before creating a permanent legacy in your name. Charitable gift annuities are straightforward and easy to set up and may offer significant tax benefits. For more information, click here.
  • Charitable Remainder Trusts offer a flexible way to create a significant legacy in your name and receive income from the trust for life or for a specified term of years. Charitable Remainder Annuity Trusts (CRAT) provide you or a loved one fixed annual income based on the initial value of the trust, while Charitable Remainder Unitrusts (CRUT) offer you or a loved one variable annual income based on the annual value of the trust.  For details on Charitable Remainder Trusts, click here. For a comparison of life income plans, click here.

Charitable Lead Trusts

Charitable Lead Trusts are both an income—and wealth—transfer vehicle, enabling you to transfer income-producing assets to the next generation at a significantly lower tax cost, while meeting your philanthropic objectives. Charitable lead trusts provide income to the Endowment Fund for a specified term of years, and then return the assets in the trust to your loved ones. For more information, click here.

Acorn Funds

You can build a significant endowment for the future with modest gifts now.  Seed your endowment with gifts over the next few years. We will protect and invest those funds until they grow to a targeted amount or for a specific number of years. We will recognize your gift now at its future, targeted level. For more details, click here.

Private Equity or Real Estate

Contact us for information on gifts of private equity or real estate.

Types of Funds

In selecting to create an endowment fund, you have the power to leave a lasting legacy for your Jewish community. Your fund can be a permanent legacy providing a vital source of support to help meet critical needs of the community; UJEF staff is ready to assist you in choosing the area to support with your generosity. You can choose to have your gift be unrestricted or donor-directed. Gifts of any amount may be added to existing endowment funds or you may create a named fund with a minimum gift of $10,000.

Unrestricted Permanent Funds

The Fund’s spendable balance is allocated by the UJEF Grants Committee after careful review of grant proposals from local and partner Jewish agencies in Israel and overseas.

Donor-Directed Permanent Endowment Funds

You decide how your gift is to be used. Grants are awarded in your name or in honor or memory of a loved one. Your fund can benefit the annual campaign, a field of interest or designated Federation agency.

Perpetual Annual Campaign Endowment (PACE) and Lion of Judah Endowment Funds (LOJE)

When you create a PACE or LOJE fund, your annual gift will endure forever to carry on your charitable goals. In order to endow your annual gift into the future, an endowment should be funded with twenty times your Federation annual campaign gift. For more information about PACE gifts, click here. Women who have created an endowment of $100,000 or greater, are recognized as LOJE. Their endowment ensures a contribution at the Lion of Judah level ($5,000) is made to Federation’s annual campaign each year. For more information about LOJE gifts, click here.

Field of Interest and Designated Endowment Funds

One of the most costly assets to leave to your family can be an Individual Retirement Account (IRA) or qualified retirement plan, such as a 401(k) or 403(b) plan. You can designate the United Jewish Endowment Fund as the beneficiary of a percentage or for the remainder of your retirement plan. Click here for details.

Donor Advised/Philanthropic Funds

Donor advised funds offer the opportunity to take a large income tax deduction when you choose for gifts that can reach their ultimate charitable destinations over many years. After you establish your fund, you or your family members may recommend distributions when you choose to the qualified charities you want to support. Donor Advised Philanthropic Funds give you an opportunity for active family involvement in the process of allocating resources to meet needs in the Jewish and general communities, simplifying your charitable giving and maximizing tax savings. For more information on donor advised funds, click here. For a comparison of benefits of a donor advised fund, click here.

Donor Advised Funds may be established either as spending rate or principal and/or income funds. Spending rate funds are permanent endowment funds that allow you to recommend distributions from the Fund annually pursuant to the spending rate determined from time to time by the Trustees of the Endowment Fund. Principal and/or income funds allow donors to recommend distributions from the Fund out of the principal and/or income of the fund.

Supporting Foundations

Supporting Foundations are independent, nonprofit charitable corporations providing a unique vehicle for family involvement in philanthropy. It is an alternative to creating a private foundation and offers access to the United Jewish Endowment Fund’s expertise in administering funds and distributing grants while still inviting donor involvement. A minimum threshold exists to establish a Supporting Foundation, please inquire.

Agency Investment Funds

Charities can often be at an investment disadvantage simply because of their small size. Smaller charities may be unable to access certain investment options and thus lack sufficient investment diversity to attain steady and profitable returns. UJEF can help. We help smaller Jewish agencies pool invested assets with those of other UJEF Funds. For more information, click here.

Click here to view the United Jewish Endowment Fund fee structure.

The United Jewish Endowment Fund does not provide legal advice. Donors are encouraged to seek independent tax and legal counsel.