Your Legacy. Their Future.

The simplest way to leave a legacy. You designate a specific amount, a percentage of your estate, or what remains after other gifts to family.

Types of bequests:

• Specific bequest: A defined dollar amount or specific asset
• Percentage bequest: A portion of your total estate (e.g., 10%)
• Residuary bequest: What remains after other beneficiaries receive their gifts
• Contingent bequest: Takes effect only if primary beneficiaries are unable to inherit

Tax benefit: The value of your bequest is deducted from your taxable estate with no limit on the deduction amount.

Name Door County Land Trust as a beneficiary of your IRA, 401(k), or other retirement account. This is one of the most tax-efficient legacy gifts.

Why it works: Retirement assets left to individuals are subject to both estate and income taxes — beneficiaries may receive less than 40% of the value. Assets left to a nonprofit pass tax-free in full.

How to do it:

1. Contact your plan administrator or log into your account
2. Update your beneficiary designation form
3. You can designate DCLT as primary, secondary, or partial beneficiary
4. Notify us so we can thank you and welcome you to the Legacy Circle

Qualified Charitable Distributions (QCDs): If you're 70½ or older, you can also make tax-free gifts directly from your IRA during your lifetime (up to $105,000/year).

Name Door County Land Trust as a beneficiary of a life insurance policy, or donate a policy you no longer need.

Options:

• Beneficiary designation: Name DCLT as primary or contingent beneficiary. The death benefit passes to us tax-free.
• Policy donation: Transfer ownership of a paid-up policy you no longer need. You receive a tax deduction, and we receive the benefit.

A trust that provides you (or loved ones) with income during your lifetime, with the remainder going to Door County Land Trust.

Benefits:

• • Immediate income tax deduction
• • Potential to avoid capital gains on appreciated assets
• • Steady income stream for life or a term of years
• • Meaningful gift to conservation

This is a complex instrument. We recommend working with your financial advisor and attorney.

Make a gift of $10,000 or more in cash or securities and receive fixed payments for life in return.

Benefits:

• • Guaranteed income for life (rates based on age)
• • Immediate income tax deduction
• • Portion of payments may be tax-free
• • Remainder supports conservation after your lifetime

Contact us for current rates based on your age.

You can leave real property, artwork, or other valuable assets to Door County Land Trust in your will.

Note: We encourage you to discuss gifts of non-cash assets with our staff before finalizing your plans. This helps ensure we can fulfill your intentions and use the gift effectively.