RANNIE WEBSTER FOUNDATION ENDOWMENT FUNDS

Charitable Gift Deductions
As a 501(c)(3) private operating foundation, your charitable donations to the Rannie Webster Foundation are 100% deductible up to a full 50% of your adjusted gross income. This is significantly higher than the maximum deduction for most charitable, non-profit organizations!

Planned Giving
Planned Giving refers to both Estate Planning and to special gifts made during one's lifetime. Estate Planning includes bequests in wills, gifts of real estate, and insurance with the charitable non-profit organization (such as the Rannie Webster Foundation) as the principal beneficiary. Such deferred gifts become available at a future time by way of the donor's estate, a charitable trust or some other form chosen by the donor. Immediate gifts may be in the form of cash, negotiable securities or readily convertible property. Such gifts can be placed in the Endowment Funds without any delay.

Giving Through Bequests
Another one of the ways that the Endowment Funds are built up is through memorial donations and through the Wills of former Residents and Retirees. Planned Giving by bequests provides a real opportunity for personal satisfaction - the reward of knowing that your Will reflects your own values, and will ultimately benefit your friends and neighbors.

If the mission of caring that initially inspired the development of the Rannie Webster Foundation Endowment Funds is a cause that you think is important, please consider making a bequest. Here is a sample of appropriate wording to pass along to your attorney:

I hereby give and bequeath to Webster at Rye, Rye, NH, the residue of my estate (or ____% of my estate) to be placed in the Rannie Webster Foundation Benevolence Endowment Fund.

Memorial Donations
Asking friends and family to honor the memory of your loved one at the time of their passing through a charitable donation to a Webster at Rye Endowment Fund can provide those who know and love them with an opportunity to make a meaningful gesture on their behalf.

The Charitable Gift Annuity
One of the easiest ways to contribute to the Endowment Funds while at the same time receiving a guaranteed return of income for the rest of your life is the Charitable Gift Annuity. This program allows you to make an immediate gift to the Webster at Rye community without loss of income while enjoying significant tax advantages. In fact, the Gift Annuity may actually increase your spendable income.

Here's how it works: In exchange for your gift of $5,000 or more in money or securities, we will pay you a fixed amount for life on a quarterly basis. Our rate of dividend is set somewhat above the current market rates. This results in a good return on your investment, a large part of which you can expect to receive back in dividends during your lifetime!

The dividends payments you will receive quarterly are guaranteed by the Rannie Webster Foundation until your death, (or in the case of a joint annuity) until the death of your beneficiary. At that time, your investment in the fund will be placed in the Endowment Fund of your choice as a living memorial.

Tax Advantages
The attractiveness of the Charitable Gift Annuity is greatly enhanced by a series of tax benefits, which Congress has provided to encourage your support of non-profit communities such as Webster at Rye. The two basic benefits are: 1) an immediate and substantial income tax charitable deduction, and 2) favorably taxed annuity benefits. The exact amount of the charitable deduction allowed and the amount of tax-free dividend income are computed using IRS tables and both become more favorable as you grow older.

Funding the Annuity with Appreciated Assets
The Charitable Gift Annuity is highly flexible and can be tailored to meet your specific requirements and financial objectives. It can also be tailored to accommodate your specific assets: you can use cash, property, stocks or securities to fund an annuity.

Funding with appreciated assets such as securities can give you additional benefits - you get full market value for your investment with all the same tax advantages. In addition, your tax liability for any appreciation in the value of the stocks while you have owned them will be greatly reduced. Because of these tax advantages, it often makes good financial sense to fund a Charitable Gift Annuity with appreciated securities.

The Benefits - In Summary

• You can make a gift to the Endowment Fund of your choice, and receive income for life.
• You can take advantage of significant tax benefits, including a charitable deduction and tax-free income.
• You can often get a higher rate of return on your money than other conservative investment options.
• You will have the comfort of knowing that the ultimate proceeds donated to the Endowment Funds are free of estate taxation.
• You contribute to your community in an immediate and substantial way while at the same time helping your friends and neighbors.

For further information on how you can help, click here to submit our form, or contact:

Thomas W. Argue, Executive Director
Rannie Webster Foundation; dba Webster at Rye
Rye, N.H. 03870
targue@websteratrye.com
(603) 964-8144