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Checklist: How to Support PRBO¡存 Work for Future Generations

The Benefits of Planned Giving

Point Reyes National Seashore has published a new-edition bird checklist, authored by PRBO Naturalist Rich Stallcup. Also helpful: a planned giving checklist!
Birders are known for keeping lists -- life lists, year lists, state and county lists, and big-day lists, to name just a few. Carrying a checklist while birding can remind you what species to look for -- and may lead to your contributing citizen-science data to eBird (see!

For people who care about birds and natural systems, another kind of checklist is essential: options for planned giving. By including PRBO in your planned giving, you will help ensure the preservation of birds, wildlife, and ecosystems for future generations.

There are many ways to support PRBO¡存 mission while sheltering some of your own assets from taxes¡Xachieving two goals at once! A planned giving strategy that includes one or more of the gifts listed here can help you address your personal, financial, and philanthropic objectives.

___ Bequests. Name PRBO Conservation Science in your will.

___ Retirement Plans. Name PRBO as a beneficiary of your retirement plan.

___ Insurance Policies. Name PRBO to receive all or part of the proceeds from your life insurance.

___ IRA. Name PRBO as a beneficiary.

Another option, for PRBO supporters with surplus funds accruing in an IRA, would be to split the IRA so that PRBO would be the only beneficiary on one of the plans. This strategy avoids the income tax on the future distributions from the IRA plan designated for PRBO, as well as qualifying the donor for the estate-tax charitable contribution

___ Appreciated Assets. A gift of appreciated property¡Xstocks and real estate are most common¡Xallows the donor to deduct the fair market value and, at the same time, not recognize a taxable gain.

___ Appreciated assets to a charitable trust. One can enhance the strategy outlined above by making the contribution of appreciated assets to a charitable trust.

A charitable trust is an agreement (which the donor¡存 attorney prepares) naming the donor as the trustee (decision-maker), the donor as the lifetime beneficiary of income, and PRBO as the beneficiary of the balance at the donor¡存 death.

In this approach, the donor receives a deduction for the value of the gift going to charity, escapes paying capital gains tax on the appreciation, and receives an annuity for life. The annuity payments can be a percentage of the original contribution or a percentage of the value of the trust at the beginning of each year.

These examples are among the many strategies used in planned giving. Consultation with a tax advisor familiar with your particular circumstances is the first step toward adopting a strategy of your own, with lasting benefits for you and for PRBO!

To learn more about PRBO¡存 planned giving program¡Xand how to become a member of our Tern Society¡Xplease contact Nancy Gamble at 707-781-2554 or

To thank you for your interest in the Tern Society, we would like to offer you and your family a copy of the Pocket Guide to Beach Birds of the Western United States.