10
1. GIFT OF CASH: Cash gifts can be deducted up to 50% of adjusted gross income. 2. CASH PLEDGED OVER A PERIOD OF YEARS: Cash pledged over a period of years can be deducted up to 50% of adjusted gross income for the portion given each year. 3. APPRECIATED STOCK, BONDS, MUTUAL FUNDS: Appreciated stock (held more than one year) makes an excellent gift. You avoid all capital gain taxes, will receive a tax deduction and can deduct up to 30% of your adjusted gross income. Bonds and mutual funds are similar to cash in their tax treatment with a tax deduction for the full value of the gift. State, Municipal and U.S. Government Bonds are welcome. 4. CLOSELY HELD STOCK: In general, gifts of long-term capital gain property produce a deduction equal to the property’s fair market value. Often, S corporation stock is a capital asset that has been held for more than one year. 5. BENEFICIARY DESIGNATIONS: CD’s, Savings Accounts, Brokerage Accounts, and Checking Accounts with P.O.D. Provisions. e P.O.D. stands for payable on death. You retain full ownership and full control during your life. At your death, the account balance is paid to your named beneficiary immediately and without probate. 6. GIFT ANNUITY: In exchange for a gift of cash, stock or securities, the organization will pay you, and your survivor or another person you name, a guaranteed income for life. You receive a substantial tax deduction in the year of the gift and part of the income is tax-free. Upon your death, the gift remainder supports the capital campaign. (Income and tax deductions are based on your age.) 7. DEFERRED GIFT ANNUITY: Similar to a gift annuity except payments begin at a date determined by you—retirement for example. Your tax deduction and annual rate of return increase the longer you wait to start payments. Deferred gift annuities are an excellent retirement planning vehicle. 8. CORPORATE MATCHING GIFTS: Employees may request their employer, corporation or organization to match a gift in accordance with guidelines established for this practice. 9. CHARITABLE REMAINDER TRUST (IRREVOCABLE) (ANNUITY AND UNITRUSTS): Donors can select the rate of return from these income arrangements and also choose a fixed or fluctuating annual payment. Capital gain taxes are completely avoided and you will receive a tax deduction based on the age of the income recipient and the rate of return. 19 WAYS TO GIVE C reating  I mpact The CAMPAIGN for a KROC CENTER in DETROIT Gifts to support our campaign may be as unique as the people who give them. Here are examples of the many ways you can contribute to the dream of building a Kroc Center in Detroit. Please consult your attorney or accountant to obtain information specific to your situation.

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Page 1: Creating Impactinfo.detnews.com/pix/2007/PDF/012307kroccenter.pdf · has been held for more than one year. 5. BENEFICIARY DESIGNATIONS: CD’s, Savings Accounts, Brokerage Accounts,

1. GIFT OF CASH: Cash gifts can be deducted up to 50% of adjusted gross income.

2. CASH PLEDGED OVER A PERIOD OF YEARS: Cash pledged over a period of years can be deducted up to 50% of adjusted gross income for the portion given each year.

3. APPRECIATED STOCK, BONDS, MUTUAL FUNDS: Appreciated stock (held more than one year) makes an excellent gift. You avoid all capital gain taxes, will receive a tax deduction and can deduct up to 30% of your adjusted gross income. Bonds and mutual funds are similar to cash in their tax treatment with a tax deduction for the full value of the gift. State, Municipal and U.S. Government Bonds are welcome.

4. CLOSELY HELD STOCK: In general, gifts of long-term capital gain property produce a deduction equal to the property’s fair market value. Often, S corporation stock is a capital asset that has been held for more than one year.

5. BENEFICIARY DESIGNATIONS: CD’s, Savings Accounts, Brokerage Accounts, and Checking Accounts with P.O.D. Provisions. The P.O.D. stands for payable on death. You retain full ownership and full control during your life. At your death, the account balance is paid to your named beneficiary immediately and without probate.

6. GIFT ANNUITY: In exchange for a gift of cash, stock or securities, the organization will pay you, and your survivor or another person you name, a guaranteed income for life. You receive a substantial tax deduction in the year of the gift and part of the income is tax-free. Upon your death, the gift remainder supports the capital campaign. (Income and tax deductions are based on your age.)

7. DEFERRED GIFT ANNUITY: Similar to a gift annuity except payments begin at a date determined by you—retirement for example. Your tax deduction and annual rate of return increase the longer you wait to start payments. Deferred gift annuities are an excellent retirement planning vehicle.

8. CORPORATE MATCHING GIFTS: Employees may request their employer, corporation or organization to match a gift in accordance with guidelines established for this practice.

9. CHARITABLE REMAINDER TRUST (IRREVOCABLE) (ANNUITY AND UNITRUSTS): Donors can select the rate of return from these income arrangements and also choose a fixed or fluctuating annual payment. Capital gain taxes are completely avoided and you will receive a tax deduction based on the age of the income recipient and the rate of return.

19 WAYS TO GIVE

Creating Impact T h e C A M P A I G N f o r a K R O C C E N T E R i n D E T R O I T

Gifts to support our campaign may be as unique as the

people who give them. Here are examples of the many

ways you can contribute to the dream of building a

Kroc Center in Detroit.

Please consult your attorney or accountant to obtain

information specific to your situation.

Page 2: Creating Impactinfo.detnews.com/pix/2007/PDF/012307kroccenter.pdf · has been held for more than one year. 5. BENEFICIARY DESIGNATIONS: CD’s, Savings Accounts, Brokerage Accounts,

10. CHARITABLE LEAD TRUST: In a charitable lead trust, assets (cash or securities) are transferred to a trust that pays income from the fund to the organization for a predetermined number of years. At the end of the time period, the trust terminates and the assets are given back to the persons you name. The income tax deduction is for payments made annually to the organization.

11. BEqUEST THROUGH WILL: One of the simplest ways is to give of your estate. You can make a gift bequest, after others have been provided for, of a dollar amount, specific property, a percentage of the estate or what is left (remainder) to the organization.

12. REVOCABLE CHARITABLE LIVING TRUST: The revocable trust provides for gifts of cash, property and/or income now, while retaining the rights to retrieve the property if necessary. There is no tax deduction for the gift but there are savings in estate settlement costs if the trust is not revoked.

13. GIFT OF LIFE INSURANCE: A simple way to make a significant future gift is to name the organization beneficiary to receive all, or a portion of, the proceeds of an existing life insurance policy. You will receive a tax deduction for the cash surrender value, thus reducing your tax liability in the year of the gift.

14. PURCHASE A NEW LIFE INSURANCE POLICY NAMING THE ORGANIzATION OWNER AND BENEFICIARY: You receive an income tax deduction for each premium as made and provide a major gift to the organization with a modest annual payment.

15. RETIREMENT ACCOUNTS: Retirement Account Funds (IRA’s or company plans) beyond the comfortable support of yourself or loved ones, may be given (like life insurance proceeds) to the organization by proper beneficiary designation.

16. PERSONAL PROPERTY (COLLECTIONS, ROYALTY RIGHTS, ETC.): Gifts of personal property are always welcome, including collections, royalty and mineral rights. Charitable tax deductions are available in the year of the gift.

17. OUTRIGHT GIFT OF REAL ESTATE: One of the most overlooked gift forms is real estate. We will be happy to discuss the possible gift of land, a house or vacation home. You will receive a tax deduction for the full fair market value as well as avoid all capital gain taxes.

18. REAL ESTATE WITH LIFE TENANCY: Receive a substantial income tax deduction by giving (deeding) your home or farm to the organization now. You continue to live there, maintain the property as usual and even receive any income it generates. At your death, the organization will sell your property to support the capital campaign.

19. IN KIND GIFTS: Gifts of goods or services are accepted by the organization with prior approval. Ordinarily these gifts will be credited toward the campaign at their full fair market value as determined by appraisal or other appropriate valuation techniques.

Page 3: Creating Impactinfo.detnews.com/pix/2007/PDF/012307kroccenter.pdf · has been held for more than one year. 5. BENEFICIARY DESIGNATIONS: CD’s, Savings Accounts, Brokerage Accounts,

ORGANIZATIONAL CHART

*$50,000,000 KROC CHALLENGE GRANT$48,000,000 LOCAL FUNDRAISING

$98,000,000 TOTAL CAMPAIGN GOAL

+

Creating Impact T h e C A M P A I G N f o r a K R O C C E N T E R i n D E T R O I T

THE SALVATION ARMYEASTERN MICHIGAN DIVISION

METROPOLITAN DETROITADVISORY BOARD

CREATING IMPACTGOLD RIBBON COMMITTEE

FINANCE DEPARTMENT PROGRAM DEPARTMENT DEVELOPMENT DEPARTMENT CREATING IMPACTCAPITAL CAMPAIGN OFFICE

GOAL: $98,000,000*

MISSION & MINISTRY COMMITTEE

RJKCCC ADVISORY COUNCIL

RJKCCC COMMUNITY PROGRAMDEVELOPMENT COMMITTEE

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Page 5: Creating Impactinfo.detnews.com/pix/2007/PDF/012307kroccenter.pdf · has been held for more than one year. 5. BENEFICIARY DESIGNATIONS: CD’s, Savings Accounts, Brokerage Accounts,

KITCHEN

1

23

45

STOR

AGE

TERR

ACE CORPS CHAPEL /

COMMUNITY HALL(4,500 S.F.)

CLASSROOM / STAGE(1,050 S.F.)

STORAGE

STORAGESTORAGE

NART

HEX

SENIORGARDEN

77

6

78

9

1615

10

1112

13

2120

1918

17

1313

13

ADMINISTRATION

MAIN ENTRANCE

PRE-CONTROL LOBBY

LOUNGE

SENIORACTIVITYCENTER(1,000 S.F.)

LIBRARY/ MEDIACENTER(980 S.F.)WET ARTS& CRAFTS(800 S.F.)

PLAY AREA

BABY

SITTIN

G(1,

000 S

.F.)23 22

2726

2425

GAMES /ACTIVITY(1,000 S.F.)

VENDING /TENANT(1,000 S.F.)

ADMINISTRATION

AQUATIC TRAINING CENTER(10,000 S.F.)

SUN DECK

31

34

35

36

37

31

31

3029

41

4243

39

28 POOL EQUIPMENT

POOL STORAGE

LOCKER ROOMS

FITNESS(7,700 S.F.)

ELEVATOR

STORAGE

AEROBICS /DANCE STUDIO

(2,000 S.F.)

3839

MULTI-ACTIVITY COURT(M.A.C.) GYMNASIUM

(7,176 S.F.)

GYMNASIUM(13,936 S.F.)

40

40

STORAGE

SERVICE ENTRANCE

JOG / WALK TRACK (4,

360 S.F.

ABOVE)

1. Catering Kitchen 2. Scullery 3. Kitchen Mechanical 4. Kitchen Pantry 5. Kitchen Restroom 6. Janitor Closet 7. Restroom 8. Social Services Waiting 9. Pantry 10. Social Services Receptionist 11. Social Services Worker 12. Social Services Director 13. Tutoring / Mentoring Conference Rooms 14. Administration Work Room 15. Senior Activity Center Office 16. Senior Activity Center Storage

17. Library / Media Center Office 18. Library / Media Center Storage 19. Kiln 20. Wet Pottery Storage 21. Storage 22. Babysitting Storage 23. Babysitting Restroom 24. Games / Activity Office 25. Games / Activity Storage 26. Security Coordinator 27. Control Desk 28. Life Guard Room 29. Aquatics Supervisor 30. First Aid 31. Wet Classroom / Party Room Storage 32. Wet Classroom / Party Room

33. Fitness Attendant 34. Cardiovascular Training Equipment 35. Circuit Resistance Equipment 36. Free Weights 37. Stair To Walk / Jog Track 38. Aerobics / Dance Studio Storage 39. Mechanical / Electrical Room 40. Gymnasium Storage 41. Men’s Lockers 42. Family Lockers 43. Women’s Lockers

TOTAL BUILDING AREA: 100,057 GROSS SQUARE FEET

P R O P O S E D F A C I L I T Y F L O O R P L A N

SECONDARY ENTRANCE(CHAPEL / SOCIAL SERVICES)

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TOTAL LAND AREA: 30.24 ACRESP R O P O S E D S I T E P L A N

HUMAN / COMMUNITY SERVICESSocial ServicesEducational WorkshopsMedical Screenings

CHARACTER BUILDINGWorship / Prayer ServicesBible ClassesPastoral Counseling

ARTS / EDUCATIONAfter School ProgramTutoring / MentoringComputer EducationVocational TrainingFinance EducationSenior ActivitiesDay CampAdult & Youth Drama ClassesArt ClassesVisual ArtsDanceCultural ArtsMusic Training / EducationVocal Lessons / Groups

WELLNESS / RECREATIONAquatic Training CenterFitness / Aerobic ClassesIndoor Jog / Walk TrackTwo High School Size GymsOne Multi Activity Court GymFitness CenterParty RoomsLeaguesOutdoor Recreation FieldsRecreation ClassesGame Room

CORE PROGRAMOFFERINGS

Page 7: Creating Impactinfo.detnews.com/pix/2007/PDF/012307kroccenter.pdf · has been held for more than one year. 5. BENEFICIARY DESIGNATIONS: CD’s, Savings Accounts, Brokerage Accounts,

NAMING OPPORTUNITIES

Creating Impact T h e C A M P A I G N f o r a K R O C C E N T E R i n D E T R O I T

We are pleased to acknowledge gifts to the Campaign

by offering recognition in the completed Detroit Kroc

Center for contributions designated for these spaces at

the giving level indicated.

Please contact a representative from the Campaign

Office if you would like additional information.

Life Skills Wing$20,000,000

Wellness & Recreation Wing$10,000,000

Aquatic Training Center$5,000,000

Gymnasium$3,000,000

Corps Chapel Community Events Hall$1,500,000

Fitness Center$1,000,000

M.A.C. Gym (Multi Activity Court)$1,000,000

Senior Activity Center$750,000

Computer Media/Library Center $500,000

Games Activity Room$250,000

Vending Tenant Space$250,000

Babysitting$250,000

Aerobics/Dance Studio$250,000

Wet Arts & Crafts$100,000

Kitchen $100,000

Ball Fields (3) $100,000 each

Classrooms (4)$50,000 each

*A Performing Arts Center is not included in the current construction or fund-raising plan. Costs to build and endow a Performing Arts Center total $15,000,000.

Page 8: Creating Impactinfo.detnews.com/pix/2007/PDF/012307kroccenter.pdf · has been held for more than one year. 5. BENEFICIARY DESIGNATIONS: CD’s, Savings Accounts, Brokerage Accounts,
Page 9: Creating Impactinfo.detnews.com/pix/2007/PDF/012307kroccenter.pdf · has been held for more than one year. 5. BENEFICIARY DESIGNATIONS: CD’s, Savings Accounts, Brokerage Accounts,
Page 10: Creating Impactinfo.detnews.com/pix/2007/PDF/012307kroccenter.pdf · has been held for more than one year. 5. BENEFICIARY DESIGNATIONS: CD’s, Savings Accounts, Brokerage Accounts,