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A gift of life insurance can provide a significant charitable deduction. Donors can purchase a new policy or contribute a policy that is currently owned, but no longer needed. To receive a charitable donation, designate the Caltech Y as both the owner and the beneficiary of the life-insurance policy. Donors should check with insurance agents for details.
Example:
Mr. Brown owns a $250,000 life-insurance policy with a current cash value of $75,678. By transferring the policy to the Y as the new owner and beneficiary, Mr. Brown receives a current charitable deduction of $75,678. As the Caltech Y pays the premiums after the donation is made, these subsequent premium payments are tax-deductible each year.
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