(913) 232-4112 foundation@cor.org

Ways to Give

Thank you for considering a planned gift to support lasting impact of Church of the Resurrection mission and ministry.

How to Give

When the church or foundation receives assets as a beneficiary under a will or trust after the donor’s death, the gift is known as a “Legacy Gift.” Legacy Gifts can be made from a variety of asset classes such as cash, securities, qualified retirement plan/IRA assets, the death benefit from life insurance, or real estate. All gifts are welcome. For more information, download our Legacy Gift Planning Guide. Are you looking for more information about an IRA Qualified Charitable Distribution? Find out more here.

We encourage you to complete and return a Donor Declaration form that will guide the use of your Legacy Gift to the church or foundation.

We would love the opportunity to connect and answer questions. You can reach us at foundation@cor.org.

To include Church of the Resurrection in your plans, use our legal name and Federal Tax ID:

Legal Name: The Church of the Resurrection Foundation
Federal Tax ID Number: 05-0525052

Current Gift

  • Cash/securities/real estate/mineral interests
  • Charitable Lead Trust
  • Designated Fund/Donor Advised Fund
  • IRA Qualified Charitable Distribution 
  • Life Insurance (policy ownership transfer)

Deferred Gift

  • Bequest under Will/Distribution under Trust
  • Donor retained life estate in residence/farm
  • Life Insurance/commercial annuity (beneficiary designation)
  • Retirement Plan (beneficiary designation)

Donor Retained Income Gift

  • Charitable Gift Annuity
  • Charitable Remainder Annuity Trust
  • Charitable Remainder Unitrust

Details About Gift Types

Learn how to make a gift that provides tax benefits and even life income. Discover how to give the best gift to meet your needs and life situation.

A gift of stock is one of the easiest methods to make a gift. If the stock has appreciated, the donor not only avoids the capital gains tax on the appreciation but also receives a charitable deduction for the full fair market value of the stock at the time of contribution.
Donor Advised Funds
The Resurrection Foundation offers Donor Advised Funds as a convenient option for giving to your favorite ministry. By establishing such a fund at the Foundation, you can minimize your taxes by making charitable gifts to your fund, but decide later which charities will benefit.


The Benefits of a Donor Advised Fund include:

  • You can make a gift to your Fund at the time most convenient for you and receive an immediate charitable deduction.
  • You can decide later which charity(ies) you recommend to receive distribution, how much and when.
  • Earnings are credited and compounded tax-free so that more money may be available for your favorite charities.
  • You can pass on important values of service and caring for others by involving children or other family members in charitable gift recommendations.
  • You and others may add to your Fund any time. All gifts will be acknowledged by the Foundation, and you will be advised of contributions received.
  • You will receive an annual statement of all contributions, distributions and Fund earnings.

You can establish a Resurrection Foundation Donor Advised Fund with as little as $25,000 and you may make additional contributions of any size at any time. Each gift represents an unconditional, irrevocable charitable contribution and is not refundable.

The annual distributions from Foundation Donor Advised Funds primarily benefit charitable organizations that are related to the Resurrection United Methodist Church. Charities that are unrelated to the United Methodist Church, but that are compatible with the Church’s mission can be considered for a portion of annual fund distributions.

Establishing your Foundation Donor Advised Fund can be as easy as filling out a form and writing a check. For more information, contact Church of the Resurrection.

Retirement Plan Assets (IRA)
A retirement plan is one of the best types of assets to transfer to the Resurrection Foundation following death because of the income tax consequence. Most inherited assets are free from income tax. However, an heir will pay income tax on disbursements from a decedent’s retirement plan such as a profit sharing plan, Section 401(k) plan or IRA. If you are going to make a charitable bequest, it is usually better to transfer assets subject to income tax to a tax-exempt charity – such as the Resurrection Foundation – and to transfer assets not subject to income tax to heirs.

For a taxable estate, the combination of estate and income taxes will frequently exceed 75 percent of the total amount – even more if the generation skipping transfer taxes are triggered. At a cost to your heirs of only 25 percent of the fair market value of these types of assets, you could apply 100 percent of the assets to the Resurrection Foundation to accomplish your specific charitable objectives. Estate taxes change, so be sure to consult an accountant.

Of course, married couples can postpone the decision by transferring the assets to the surviving spouse and claiming the marital estate tax deduction. However, since that deduction is not available to unmarried individuals and the second-to-die of married couples, a charitable bequest of pension plan assets might be the best option.

Life Insurance
You may have purchased life insurance when you needed protection for your family, business or estate. In later years, you have found you no longer need that insurance. If you want to achieve immediate tax benefits, you should consider irrevocably assigning an insurance policy to the Resurrection Foundation.

Giving life insurance as a gift to charity allows even those with modest means to leave a substantial contribution to the cause most meaningful to them. A gift of life insurance is a deferred gift, which means the proceeds from a commitment made now will be realized in the future. Donors often struggle between their desires to achieve philanthropic goals and their need to preserve their estates for their families. A gift of life insurance can eliminate this conflict.

In addition to gifting an existing life insurance policy, a new life insurance policy can be purchased from your life insurance professional naming the Resurrection Foundation as owner and beneficiary. The initial premium payment plus subsequent insurance premium payments made by the donors are deductible as charitable contributions. A gift of insurance will not reduce your current stream of income.

Naming Resurrection Foundation as Beneficiary
Perhaps a charitable gift sounds attractive but you are not ready to give up ownership of your life insurance. By naming the Resurrection Foundation as beneficiary only, you retain ownership of the policy; have access to the cash value and the right to change the beneficiary. If you would prefer that a member of your family remain the primary beneficiary, you can make the Resurrection Foundation the contingent or successor beneficiary to receive the proceeds if your primary beneficiary dies before you.

Because you retain ownership of the policy, there is no charitable deduction for the value of the policy upon designation of the Resurrection Foundation as beneficiary or for subsequent premium payments. However, any proceeds payable to the Resurrection Foundation at your death will not be subject to federal estate tax.

Charitable Bequests: Last Will & Testament or Living/Revocable Trust
Including a charitable bequest as a part of your will is a great way for you to provide long-term support for the Resurrection Foundation while also effectively managing your estate. Making a charitable bequest is easy. If you want to leave a bequest to the Resurrection Foundation, you must specifically do so in a will or trust. Your will or personal trusts are legal records of your wishes regarding how your assets should be handled at your death. Instructions regarding the dispensation of your assets are called bequests.

Charitable Bequests are not subject to estate or inheritance taxes, therefore reducing the tax burden of an estate. Charitable bequests also provide flexibility because they may be changed at any time. Your estate will be entitled to a charitable deduction for the full, fair market value of your gift. The Resurrection Foundation can assist you and your attorney with standard legal language necessary to establish your charitable bequest.

  • General Bequest: With this type of bequest, you simply leave a specified dollar amount (e.g., $25,000) to the Resurrection Foundation.
  • Specific Bequest: A bequest of this type involves the designation of specific property (e.g., a home, a farm, or shares of stock) that you want the Resurrection Foundation to receive.
  • Residuary Bequest: Through a residuary bequest, the Resurrection Foundation will receive the remainder of your estate after all liabilities and other bequests have been paid. It may augment a general or specific bequest to the Resurrection Foundation if the size of the estate allows, or may ensure that other beneficiaries receive their bequests prior to distribution to the Resurrection Foundation.
  • Percentage Bequest: You may direct that the Resurrection Foundation receive a percentage of your estate or residuary estate. In this case, if the size of your estate changes, the bequest will change proportionately.
  • Contingent Bequest: It is important to anticipate a situation in which a beneficiary might die before you or choose to disclaim the property. To prepare for such an occurrence, consider naming the Resurrection Foundation as the contingent beneficiary.
Memorial Gifts
There are several ways to memorialize those dear to you. Gifts may be made to the Resurrection Foundation in memory of deceased persons, to honor living persons, or to commemorate anniversaries or other special events.


Learn more about Memorial Gifts.

Gifts in Lieu of Flowers
It may be appropriate to remember a loved one by requesting that “in lieu of flowers, the family suggests that contributions be made to the Resurrection Foundation.”

If you desire to contribute to Resurrection Foundation anytime during life, please contact Executive Director Debi Nixon to discuss your charitable intent. Donors who give during life get to see the benefits of their gifts and realize the tax benefits of giving.

Charitable Remainder Trust
A charitable remainder trust is an efficient estate planning vehicle. It is a special type of trust that provides for and maintains two sets of beneficiaries. The first set are the income beneficiaries (you and, if married, a spouse). Income beneficiaries receive a set percentage of income for your lifetime or for a fixed term not to exceed 20 years from the trust. The second beneficiary would be the Resurrection Foundation. The Resurrection Foundation would receive the principal of the trust after the income beneficiaries pass away.

There are two basic types of charitable remainder trusts; one is an annuity, one is a unitrust.

Establishing either trust is simple:

  • Cash or property is transferred to the trust.
  • The income beneficiaries receive annually an amount equal to a fixed percentage of the trust’s fair market value (unitrust) or a fixed dollar amount (annuity trust).
  • Upon termination of the trust, the assets are transferred to the Resurrection Foundation.
  • The eventual distribution to the Resurrection Foundation will take effect only at the death of the trust’s income beneficiaries (or at the end of the term of the trust if a fixed term is chosen for the trust).
Charitable Gift Annuity
A charitable gift annuity is a way for you to receive a guaranteed income for life and an immediate income tax deduction, while at the same time leaving a legacy to the Resurrection Foundation.


When you transfer assets to a Charitable Gift Annuity, you receive a fixed stream of income for life. After paying the lifetime annuity to you – and your spouse, if you choose – the remaining principal is transferred to the Resurrection Foundation.

Payments to you are based on your age – the older you are, the higher the rate. If the annuity is for you and your spouse, the calculation is based on your joint ages. You can choose to receive payments quarterly, semi-annually or annually. If you do not need the income now, you can use a deferred plan, receive the income tax deduction now, but begin receiving payments when you reach a specific age. This is an excellent complement to your existing retirement plan.

The tax advantages of both a current and deferred annuity are two-fold. First, you receive an immediate income tax charitable deduction when you create your annuity. The amount of the deduction is based on your age and annuity payout rate. Second, a portion of the payments you receive may be treated either as tax-free return of principal or long-term capital gains. These tax advantages increase the net income you receive.