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For Unitarian Universalism...
How to Make a Gift by Will
 Making a gift by will is easy. What follows
are guidelines and suggestions for naming the Unitarian Universalist Association
of Congregations or any UU entity to receive a gift from you through your Last
Will and Testament. Here you will find basic information about different kinds
of estate gifts, including sample language you may use in your legal documents.
Most of this information may be used to make a gift through a family trust,
a life insurance policy, or an individual retirement account.
If you have any questions or concerns, please do not hesitate
to the staff in the UUA Office of Charitable Gift and Estate Planning
by writing to giftplans@uua.org
 .
We are here to help you make the gift that’s right for you
and Unitarian Universalism.
Consider yourself invited to join the UUA Legacy Society by letting us know
that you have included a gift to the Association in your estate plans. Your
example may encourage others to join suit and provide for the future of our
liberal religion.
Charitable Tax Status: The Association is an IRS-qualified 501(c)(3)
and 170(c) charitable religious organization. Copies of our tax-exempt status
letters are available upon request, as is a completed IRS Form W-9 Request for
Taxpayer Identification. The UUA tax-exempt federal identification number
is 04-210-3733. For estate tax purposes, bequests, legacies, devises, or
transfers to the Association are deductible as they accord with the provision
of the Internal Revenue Code Section 2055(a) and related regulations.
 General / Specific Bequests
Like other sorts of gifts, bequests can be given for general or specific
purposes and uses.
A Bequest for General Purposes: This type of bequest is especially
appreciated because it can be put to use where there is greatest need. A bequest
made without restrictions usually is added to the permanent unrestricted endowment,
providing general support that may last forever.
A Bequest for Specific Purposes: Many people want to give to something
special, a type of gift sometimes called a “restricted bequest.”
Restrictions are often designed in consultation with UUA Charitable Gift and
Estate Planning staff who can help you craft language that will ensure your
gift will do what you want it to do. Here’s a list of programs and projects
to consider and you shape your charitable bequest to Unitarian Universalism.
- Professional Ministry (parish, religious education, and community)
The UUA administers scholarships, continuing education funds, debt reduction
grants, and financial aid and assistance for our ministers and their families.
- Shared Ministries
Develop and produce lay leadership resources, strengthen district services,
campus ministries, small group ministries, and web-based information and
communication.
- Lifespan Faith Development
Create new religious education resources and curricula, worship resources,
youth and young adult programs.
- Congregational Growth and Extension
Establish new UU congregations, add welcoming congregations, land acquisition,
building expansion, loans and grants, fundraising tools.
- Increasing visibility and public awareness of Unitarian Universalism
UU publishing, marketing programs, media and public relations, adding a
UU voice to public discourse on important social issues.
- Public Witness and Advocacy of UU values
Fund internships in the UUA Washington Office, provide resources and training
to congregations for anti-oppression, social justice programs
- Add to the Permanent Unrestricted Endowment of the Association
Your gift will be invested as part of the UUA’s General Investment
Fund, providing annual support to the operating budget. According to the
investment policies adopted by the UUA Board of Trustees annually draws
no more than 5% of the average fair market value of the General Investment
Fund over the previous thirteen quarters.
- Create a permanent named fund for a gift of $50,000 or more.
Restricted / Unrestricted Bequests
Both restricted and unrestricted bequests are made in the following ways:
Specific Bequest: Give a specific asset or collection of assets in
the form of cash, securities, or other property. Retirement plan benefits,
IRAs, savings bonds, and other items known as “income with respect to
a decedent” (IRD) are particularly tax effective gifts to charity. You
may designate an amount or a percentage of the property.
Percentage of your Estate: Give a percentage of your total estate.
Residuary Bequest: Give all or a percentage of what remains of your
estate after all specific bequests have been satisfied and debts and expenses
have been paid. You may specify that charitable gifts be fulfilled first with
IRD assets to the extent needed to reduce your tentative estate tax.
Contingent Bequest: Give all or a portion of your estate in the event
that a named beneficiary is not alive when you die. This type of bequest can
avoid costly litigation or prevent property from reverting to the state for
lack of heirs.
Testamentary Charitable Remainder Trust: A trust document is created
during your lifetime, with a “pour-over” will to designate which
assets are to be placed in a trust with the income paid to one or more beneficiaries
for their lifetimes. Upon the death of the last income recipient, or after
a term of a specified number of years, the trust terminates and assets are
transferred to the UUA, completing your gift.
Bequest Language
Please share the following suggested bequest language with your attorney
to assist in drafting a will or codicil that will achieve your charitable
estate plans. If you also want to provide for your congregation, simply substitute
its name and legal address for the Association’s.
General Bequest
I give all my real and personal property to the Unitarian Universalist Association
of Congregations, a Massachusetts charitable corporation located at 25 Beacon
Street in Boston, Massachusetts, for its unrestricted use.
Specific Bequest
I give _____ [$ amount, description of property, or % of estate] to the Unitarian
Universalist Association of Congregations, a Massachusetts charitable corporation
located at 25 Beacon Street in Boston, Massachusetts, for its unrestricted
use.
Residuary Bequest
I give all [or _____ %] of my remaining assets of any kind to the Unitarian
Universalist Association of Congregations, a Massachusetts charitable corporation
located at 25 Beacon Street in Boston, Massachusetts, for its unrestricted
use.
Restricted Bequest to the Permanent Endowment
I give _____ [$ amount, description of property, or % of estate] to the General
Endowment Fund of the Unitarian Universalist Association of Congregations,
a Massachusetts charitable corporation located at 25 Beacon Street in Boston,
Massachusetts, to be invested according to the policies adopted by its Board
of Trustees, income only to be used for the general purposes of the Association
[or for a specific purpose].
Restricted Bequest for Specific Purpose
I give _____ [$ amount, description of property, or % of estate] to the Unitarian
Universalist Association of Congregations, a Massachusetts charitable corporation
located at 25 Beacon Street in Boston, Massachusetts, restricted to _____
[describe or name UUA program]. If at any time in the judgment of the UUA
Board of Trustees it is deemed impossible or impracticable to carry out the
above purpose, the Trustees shall determine a purpose as near as possible
to that described above.
For more information, please contact us.
Unitarian Universalist Association of Congregations
Stewardship and Development Staff Group
Office of Charitable Gift and Estate Planning
25 Beacon Street, Boston, MA 02108-2800
giftplans@uua.org
(617) 948-6509
Fax: (617) 725-4979
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