Legacy of Liberty Challenge Imagine, by putting plans in place for a bequest through your will or trust, being able to channel up to $10,000 in immediate cash support to the ACLU Foundation to be used to fight current threats to individual liberty. Learn more about how your gift for the future can defend freedom today.

There are many ways that you can make a gift through your will or living trust. You may find that one of the following arrangements best fits your estate planning goals:

Residuary bequest is stated as a percentage (i.e.  ___% of my estate).

Specific bequest is stated as a fixed dollar amount (i.e. the sum of $______).

We suggest the following language for use when your attorney is drafting your will:

"I give to the American Civil Liberties Union Foundation, Inc. a New York corporation with its principal offices at 125 Broad Street, New York, New York, [(the sum of $_____) or (all or __percent of my residuary estate)] to be used for its general purposes."

A Tax Note: Although both the ACLU and ACLU Foundation accept bequests, there is an important difference between the two organizations that may impact how you and your estate are taxed.

The ACLU and the ACLU Foundation are two separate but related legal entities, each with a different tax status. Contributions and bequests to the ACLU are not tax-deductible. Contributions and bequests to the ACLU Foundation, however, are tax-deductible to the full extent permissible under the law. To learn more about the differences between these two organizations, click here.

It is worth noting that not every person's estate can take advantage of an estate charitable deduction. If your estate (including life insurance policies, retirement plans, etc.) is valued less than $1,500,000 (in 2005), you do not have to concern yourself with federal estate tax matters, since no estate tax is due on these estates. This tax-free amount will increase incrementally to $2,000,000 by the end of 2006. If the total value of your assets exceeds $1,500,000, your attorney may advise you to make a bequest to the ACLU Foundation so that your estate can receive an estate tax deduction. Otherwise, you may wish to name the ACLU as beneficiary.

For more information on making a bequest to the ACLU Foundation, please complete the Planned Giving Inquiry Form. You may also contact the Office of Gift Planning, toll-free, at 877-867-1025, or by e-mail at DeSilver@aclu.org.