Legacy Giving
If you want to build charitable giving into your estate plan, NCCF can help you realize your goals, achieve tax advantages and leave a growing legacy for generations to come.
This is philanthropy that is amazingly accessible and will have a major, lasting impact on your community. Legacy gifts support much of the charitable work in the communities we partner with throughout our state.
Planned giving options
NCCF offers many options for planned gifts. Some of these vehicles allow you to make charitable contributions while preserving economic security for yourself and your loved ones. Planned gifts also can provide you with important tax savings and other benefits, while allowing you to leave a permanent, growing legacy. Giving options vary, depending on whether you want to give now or in the future.
Bequest
Naming NCCF in your will or trust is a popular way to support the community and your charitable interests. A charitable bequest to create an endowment or add to an existing fund can designate a specific amount, a percentage of your estate or what remains after other bequests are fulfilled. Benefits can include significant estate tax savings. They are easy and revocable if circumstances change.
Charitable remainder trust (CRT)
Allows you or your designee(s) to receive an income for the life of the trust, with the remainder passing to NCCF to support a cause or fund/s that you’ve identified. Benefits can include capital gains avoidance, reduced income taxes and provisions for your spouse or heirs. NCCF doesn’t act in a trustee capacity, but we do work with donors and their chosen trustees.
Charitable lead trust (CLT)
The donor creates a trust to provide NCCF with income for a specified period, with the remainder distributed to heirs or any third party. Assets expected to increase in value are commonly assigned to a CLT. This strategy benefits those who want to leave an inheritance for children or grandchildren while minimizing gift and estate taxes. NCCF doesn’t act in a trustee capacity, but we do work with donors and their chosen trustees.
Retained life estate
You can deed real estate to charity, save taxes now with a current deduction and enjoy the property for the rest of your life. NCCF can help transform your property’s value into a legacy to benefit your community and meet charitable intents, while allowing you to realize financial and tax benefits. Proceeds from the eventual sale of the real estate will help leave your legacy and carry out your charitable intentions. Learn more about gifts of real estate in our guide to charitable real estate gifts at NCCF article.
Life insurance
If your need for life insurance has decreased, transforming the policy into a gift can help you meet philanthropic goals and realize income tax savings, estate tax advantages and extend your charitable reach with a low annual cost. Transferring ownership of a cash value policy to NCCF may allow you to receive a tax deduction based on its current value.
Retirement plans
If you find that the assets you’ve set aside for your retirement in an IRA or other qualified plan exceed your needs, you may elect to name NCCF as the beneficiary. Retirement assets can be the ideal way to meet philanthropic goals because they’re heavily taxed if left to heirs, but tax-free if designated for charity.
Impact Story, News
A lasting legacy: Wayland L. Jenkins Jr. and NCCF
September 2, 2025
When the North Carolina Community Foundation announced a nearly $22 million gift from the estate of Wayland L. Jenkins Jr. to create a permanent…
Blog
Checklist for NCCF legacy givers
May 7, 2026
Charitable plans can outlive their paperwork. Over time, family structures change, attorneys and financial advisors retire, organizations merge or shift direction, or donors’…
To learn more
Contact our development team
We invite you to review our planned giving booklet for more information and stories about some of our fundholders.
Planned Giving Perspectives