Types of Gifts

The easiest and most common way to give to AZPM is through a tax deductible gift of cash, usually made by check. However, gifts can take many forms. Here are a few options:

Giving Through Your Will or Trust

One of the most popular ways to leave a legacy gift to support AZPM is through a gift in your will or trust. A bequest in your will or trust describes your wishes to make a charitable gift after your death. These types of gifts provide the greatest amount of flexibility and can be used to support the areas or programs you are most passionate about at AZPM.

  • You can change your bequest or trust designation at any time
  • You control the funding property during your lifetime
  • Your bequest or trust designation will not be subject to any potential federal estate tax
  • You provide critical future support for AZPM

Percentage Giving And Your Will or Trust

The value of your estate will likely fluctuate throughout your lifetime. Instead of giving a fixed dollar amount, consider gifting a percentage of your estate.

  • Gift a percentage of your estate in your will or trust.
  • Leave a percentage of your residual estate (the portion of your estate that remains after all claims of the estate are settled).

If you have named AZPM in your will or trust, please let us know so we can ensure that your gift is used according to your wishes. Notifying us of your plans will enable us to plan for the use of your future gift. However, if you prefer to remain anonymous, we will keep your name and gift in strict confidence.

Please contact Senior Director of Development Enrique Aldana at 520.621.3808 or ealdana@azpm.org for more information.

Giving Through Your IRA Fund

If you are 70½ years old or older, you can take advantage of a simple way to give to AZPM and receive tax benefits in return. You can give up to $100,000 from your IRA directly to a qualified charity without having to pay income taxes on the money.

Gifts through an IRA Qualified Charitable Distribution (QCD) can satisfy your required minimum distribution for the year and reduce your taxable income, even if you do not itemize deductions.

  • 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.

How It Works

  1. Please contact Senior Director of Development Enrique Aldana at 520.621.3808 or ealdana@azpm.org for detailed instructions for the transfer.
  2. Contact your IRA administrator and ask how to initiate the transfer.
  3. Send the IRA administrator the instructions from our Development office.

Here are two sample letters.

Beneficiary Designations

Naming AZPM as a beneficiary of one of your assets, such as your retirement plan, stock, or life insurance policy, is a convenient way to ensure we can continue to serve our audience. All it takes are a few minutes and a simple form.

Retirement funds directed to individuals, other than a spouse, can be subject to a high level of both federal and state income and estate taxes. When you name AZPM as the partial, sole or contingent beneficiary of your retirement plan assets, such as an IRA, 401 (k), 403 (b), or a profit-sharing or other defined contribution plan, you can avoid taxation and AZPM receives 100% of the retirement plan assets.

How It Works

  • Contact Senior Director of Development Enrique Aldana at 520.621.3808 to receive suggested language for your beneficiary designation form.
  • Request a beneficiary designation form from your retirement plan administrator.
  • Complete the beneficiary designation form and return to your retirement plan administrator.

Charitable Gift Annuity

Do you want to support AZPM but worry about having enough income for yourself? A Charitable Gift Annuity through AZPM can give you a reliable income stream for life and significant tax savings. You provide AZPM with resources to support our mission beyond your lifetime. You may also qualify for tax benefits, including a federal income tax deduction.

How It Works

  • Transfer cash or other property to UA Foundation for the benefit of AZPM.
  • UA guarantees to make lifetime payments for up to two annuitants.

Benefits of a Charitable Gift Annuity

  • Receive fixed payments to you or another annuitant you designate for life.
  • Receive a charitable income tax deduction for the charitable gift portion of the annuity.
  • Benefit from payments that may be partially tax-free.
  • Further the charitable work of Arizona Public Media with your gift.

To establish a charitable gift annuity, you make a gift to UA Foundation for the benefit of AZPM and in exchange you receive a fixed annual dollar amount for life. The principal remaining at your death will then benefit AZPM.

While gift annuities can be funded beginning at age 65, this type of gift might be especially attractive if you are aged 70 or older, you want to support AZPM, and you would like to secure an immediate stream of income for yourself or for yourself and your spouse. The amount of the payments is based on the age(s) of the beneficiary(ies). The older one is, the higher the payout rate one receives. In addition to the stream of fixed payments, the gift will also generate an immediate charitable income-tax deduction. If you are younger and you wish to begin receiving payments at a future date, a deferred-payment gift annuity might be a more suitable gift arrangement.

Example: Anne, aged 78, gives $25,000 in cash to UA Foundation for the benefit of AZPM in exchange for a gift annuity. She receives an income-tax deduction of approximately $11,563, based on her age. She will begin receiving income checks of $1,500 each year for the rest of her life. When she passes away, the remaining principal will benefit AZPM. This example is for illustrative purposes only. Deductions and calculations will vary depending on your personal circumstances and annuity rates as determined by The American Council on Gift Annuities.

Pointer: The charitable gift annuity is especially rewarding if funded with appreciated long-term securities that generate little or no income. If you transfer such securities to UA Foundation in exchange for a charitable gift annuity, you will avoid a significant amount of capital-gain taxation and any remaining capital gain will be reported in prorated amounts over the life (or lives) of the donors.

Secure Act 2.0 – New Opportunity!

If you are 70½ or older, you can fund a charitable gift annuity, charitable remainder unitrust or charitable remainder annuity trust by making a one-time election for a qualified charitable distribution of up to $50,000 (without being taxed on the distribution) from your IRA during a single calendar year. Note: This opportunity comes with special rules, so contact us to see if this option is right for you.

These types of life income gifts allow you to make a gift to a qualified charitable organization and receive lifetime payments to boost your retirement income or provide a lifetime payment for you or your spouse.

Please contact Senior Director of Development Enrique Aldana at 520.621.3808 or ealdana@azpm.org for more information.

Real Estate

Almost any type of real estate may be donated: undeveloped land, farms, commercial buildings, vacation homes, or your residence.

Real Estate – Outright Gift

How It Works

  1. Transfer title of property to UA Foundation for the benefit of AZPM.
  2. Receive income-tax deduction for fair-market value of property.
  3. AZPM may use or sell the property.


  1. Income-tax deduction for fair-market value of property based on qualified appraisal.
  2. Avoid capital-gain tax on appreciation in value of the real estate.
  3. Relieved of details of selling property.
  4. Significant gift to AZPM.

You receive a charitable income-tax deduction for the full fair-market value of the unencumbered real estate. You may apply the deduction up to 30% of your adjusted gross income—in the year of the gift—with the five-year carryover provision. You avoid capital-gain tax on the appreciation you have in the property, and there are no gift taxes. Because you have removed the property from your estate, you may also reduce your estate taxes.

Please contact Senior Director of Development Enrique Aldana at 520.621.3808 or ealdana@azpm.org for more information.

Donor Advised Fund

Donor-advised funds are a convenient and easy way to organize your charitable intentions. A donor advised fund, which is like a charitable savings account, gives you the flexibility to recommend how much and how often money is granted to AZPM and other qualified charities.

How It Works

  1. If you would like to support AZPM through your Donor Advised Fund, please contact Senior Director of Development Enrique Aldana at 520.621.3808.
  2. Contact the financial institution that manages your Donor Advised Fund and request a donation to the UA Foundation for the benefit of AZPM.
  3. Please direct your financial institution to provide your name and contact information so your donation is attributed to you.
  4. The donation is sent to University of Arizona Foundation for the benefit of Arizona Public Media.
    EIN: 86-6050388
    ATTN: Gift Planning
    1111 N Cherry Ave
    Tucson, AZ 85721

Please contact Senior Director of Development Enrique Aldana at 520.621.3808 or ealdana@azpm.org for more information.

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