Where there's a will, there's a way.

Bequests in your will

Bequest

Many supporters make charitable gifts by naming Big Cat Rescue as a beneficiary in their wills. Naming us as a beneficiary is probably the simplest method, and it provides a charitable tax deduction. Making a will is the only way to be sure your wishes are followed after you die — without one, part or all of your estate may go to people you never intended to benefit, and inheritance taxes and attorney fees can take up to 60% of what you leave behind.

Specific bequest

A specific bequest provides Big Cat Rescue with a set sum of money, a specific percentage of your estate, a specific item of property, or a defined type of property such as stocks or collections.

Residual or remainder bequest

A residual bequest provides Big Cat Rescue with all — or a stated percentage — of what remains of your estate after debts, administrative costs, and funeral expenses are paid.

Contingent bequest

A contingent bequest ensures that if circumstances make your original wishes impossible to carry out — for example, if you outlive your spouse or other heirs — your assets pass to Big Cat Rescue rather than to unintended beneficiaries.

A gift by bequest is not subject to federal or state estate or inheritance tax, and there is no limit on the allowable deduction. When you make a planned gift of any kind, Big Cat Rescue will honor you with membership in the Legacy Society, and we'll do our best to keep you informed about how your gift is used.

The simplest planned gift there is

Beneficiary designations

You don't need to change your will at all to leave a legacy gift. Retirement accounts (IRA, 401(k), 403(b)), life insurance policies, brokerage and bank accounts, and donor-advised funds all let you name a beneficiary directly with the account custodian. Simply add Big Cat Rescue as a full or partial beneficiary on the account's beneficiary designation form — the gift passes outside of probate and can typically be updated at any time.

If you hold a donor-advised fund (DAF), you can name Big Cat Rescue as a successor beneficiary so any remaining balance supports the cats after your lifetime.

Give now, receive income for life

Life income gifts

You irrevocably transfer assets to Big Cat Rescue now, and in return you — and a survivor, if you wish — receive income for life. This is a satisfying way to make a substantial gift even if you still need the income for retirement or to provide for someone who depends on you.

A life income gift lets you transfer cash, stock, or other property now while continuing to receive income from it. Benefits include increased income for life, a generous charitable deduction, and, if you contribute appreciated stock, avoidance of capital gains tax on the appreciation.

Charitable remainder trusts

An irrevocable trust into which you move cash, securities, or property, reserving income from the asset for your life, a loved one's life, or a fixed term of years. When the trust ends, the remaining assets pass to Big Cat Rescue. Income can be paid as a fixed dollar amount (annuity trust) or a fixed percentage of the trust's value, revalued annually (unitrust).

Example: Jane and John Doe wanted to help their two grandchildren through college and their first years of work, so their advisor suggested a fixed-term annuity trust. They funded it with $100,000 of appreciated stock, avoiding capital gains tax, invested to earn 7% while paying the grandchildren $8,000 a year over eight years.

At the end of eight years, the grandchildren will have received $64,000 in annuity payments, and Big Cat Rescue would receive the principal — more than $89,000.

Charitable remainder unitrust

A unitrust pays a fixed percentage of the trust's fair market value, revalued each year. You claim a charitable deduction the year you create the trust, and payments are taxed as ordinary income and, in some cases, capital gain or tax-free return of principal.

Example: Mr. Edwards irrevocably transfers $100,000 into a unitrust paying 6% of the trust's value annually. Year one, he receives $6,000. If the trust grows to $120,000, he receives $7,200 the next year. If it falls to $110,000, he receives $6,600 — and so on, each year.

Your accountant or attorney can advise on which method suits you and your family best. This is general information, not legal or financial advice.

A fixed, simple gift

Gift of life insurance

A gift of life insurance is fixed and simple, and it establishes your legacy while offering immediate tax savings and letting your estate pass directly to your heirs. If you no longer need a policy originally purchased to provide for children or other family members, consider donating it to Big Cat Rescue. You may claim a charitable deduction for approximately the policy's cash surrender value, and the proceeds are removed from your taxable estate entirely.

Pooled with other supporters' gifts

Pooled income fund

Your gift of cash, securities, or both is invested together with gifts from other supporters, and each year you receive your share of the fund's earnings, taxed as ordinary income. Pooled income funds work especially well for people who want a good income but don't have substantial capital, or who have significant assets but can't afford a drop in income.

Example: Mr. Simon's $10,000 gift is invested in the pooled fund. The fund earns 6% this year, so he receives $600 — his share of the annual earnings. His payment adjusts each year with the fund's performance.

Pooled income funds let you make a charitable gift today, earn income for life, avoid capital gains tax, support Big Cat Rescue, and get an immediate tax deduction.

For larger estates

Charitable lead trust

Individuals with substantial estates can use a charitable lead trust to benefit Big Cat Rescue while passing principal to family members with little or no tax penalty. With a lead trust, you give Big Cat Rescue income from an asset, not the asset itself.

Example: The Smiths place $10 million in assets into a charitable lead trust, directing 5% annually to Big Cat Rescue for 25 years. The result: Big Cat Rescue receives $500,000 a year, or $12.5 million over 25 years; estate and generation-skipping taxes are minimized; and the full $10 million, plus growth beyond the 5% payout, passes to the grandchildren.

Often the most heavily taxed asset you own

Gifts of retirement plans

Retirement funds — IRA, 401(k), 403(b), Keogh — can be among the best assets to leave to charity, because distributions to individual heirs are taxed as income and the funds are also included in your taxable estate. Naming Big Cat Rescue as a beneficiary of a retirement plan lets that value pass tax-free, since charities don't pay income tax on the distribution.

One option is to create a charitable remainder trust through your will: your IRA assets transfer to the trust tax-free, the trust provides life income to a beneficiary such as a child, and the remainder eventually passes to Big Cat Rescue. Your estate receives an estate-tax charitable deduction for the value of that future gift.

If you're 70½ or older, you can also give directly from a traditional IRA right now through a Qualified Charitable Distribution — up to $111,000 in 2026 — without the distribution counting as taxable income. See the note on today's tax rules above.

Your accountant or attorney can advise on which method is most beneficial for you and your family. This is general information, not legal or financial advice.