GIFT ANNUITIESMADE EASY

EASY WAYS TO GIVE

If you’ve been looking for a way to deep-en your support for Earthjustice, you might want to consider what the The

Wall Street Journal recently said about establishing a charitable gift annuity: “It is

a good way for a donor to get an upfront tax deduction, to help the charity you care about and get a predictable stream of income for the rest of your life.”

NO GREATER GIFTProvide for your future and the Earth’s through a gift annuity

EASY WAYS TO GIVE

1. HOW DOES IT WORK?Establishing an Earthjustice char-itable gift annuity is easy as 1, 2, 3:

1. You make an irrevocable donation of at least $10,000 to Earthjustice;

2. You receive annual fi xed payments—at an attractive payment rate—for as long as you live, and a charitable deduction;

3. You enjoy the satisfaction of mak-ing a gift that benefi ts you now and Earthjustice later.

2. IS A GIFT ANNUITY RIGHT FOR YOU?So many Earthjustice supporters have in-dicated an interest in charitable gift annu-ities that we created a short quiz to help good friends like you easily determine if a gift annuity might be right for you.

1. Are you looking for additional income?2. Would you be interested in a new way

to diversify your investments?3. Do you have stocks, mutual funds or

other appreciated asset you want to liquidate, but you are concerned about capital gains taxes you may owe?

4. Are you disappointed by the low payment rate on your CDs?

5. Are fl uctuations in your dividend income a concern?

6. Do you want to create a secure source of income for a spouse or other loved one?

7. Would you like to make arrangements now for future income?

If you answered “yes” to any of these questions, then a charitable gift annuitycould be the solution — a solution that works for you while helping to preserve our natural heritage, protect our health, and promote a clean energy future for generations to come.

EASY WAYS TO GIVE

3. HOW DO I BENEFIT?One of the reasons gift annuities are so popular is that they are such a flexible planning tool.

1. Realize Fixed, Annual Income For as Long as You Live A charitable gift annuity with payments that start immediately is the most popular type of gift annuity. Your payments are regular and fi xed and never change no matter how long you live or how the market fl uctuates.

2. Provide Financial Security for a Loved One Earthjustice gift annuities can be set up to benefi t up to two people, making them an ideal way to provide fi nancial security for a spouse or other loved one. If either benefi ciary passes away, the surviving benefi ciary will continue to receive the full annuity payment each year for life.

3. Use an Appreciated Asset to Save Taxes Two Ways The most common appreciated asset used to create a gift annuity is stock, but you can also convert mutual funds or your real estate investment into a predictable income fl ow. You can turn a low-yield-ing asset into an income producing one. And you will save on capital gains taxes. A portion of your annuity is taxed as ordinary income, a portion is taxed as capital gain and a portion may be tax-free. With a donation of real estate, you may also realize estate

and income tax savings. Plus, you are immediately relieved of the responsibil-ities of owning and selling the property.

4. Arrange Now for Retirement Income Later If you don’t need the income immediately, a deferred gift annuity might be right for you. You schedule payments to begin at least one year after your donation and you receive an immediate charitable income tax deduction. The older you are when your payments begin, the higher your payment rate.

EASY WAYS TO GIVE

Your payment and other benefi ts depend on your age, donation amount, whether your gift annuity is for one benefi ciary or two and what asset (cash or stock) you use

to create your gift annuity. Here are sam-ple payment rates and amounts for one benefi ciary and a donation of $25,000.

4. WHAT WILL MY PAYMENT & TAX SAVINGS BE?

If your age is 70

Your payment rate will be 5.1%

75 80 85

Your annual payment rate will be

5.8% 6.8% 7.8%

$1,275 $1,450 $1,700 $1,950

*� ese rates are e� ective as of July 1, 2012. Rates subject to change.

Want to see what your payments and tax savings would be based on your age and gift amount? There is no obligation on your part to learn more. Simply give me a call at (800) 584-6460, or email me at

legacy@earthjustice.org to receive a free proposal customized to your objectives. Or just return the enclosed reply form and I’ll get back to you right away with your example.

EASY WAYS TO GIVE

Q. Do my payments stay the same from year to year?A. Yes. When you set up a charitable gift annuity with Earthjustice, we’ll provide you with lifetime payments that remain constant even with a fl uctuating stock market. Your rate never changes once your gift annuity is established.

Q. How often do I receive payments?A. You decide how often you wish to receive payments, whether quarterly, semiannuallyor annually. It’s also important to note that your payments can be directly deposited.

Q. Is there a minimum amount or age required to establish a gift annuity?A. Yes. Earthjustice charitable gift annuities are available for supporters who are age 60 or older. However, if you’re in your 50s, you can create a gift annuity if you defer payments to a later date—usually when you are entering retirement and may benefi t more from the payments. The minimum amount to establish a gift annuity is $10,000.

Q. What paperwork do I need to keep for tax purposes?A. Earthjustice will send you tax statements that describe how much income you receive from your gift each year and how it’s taxed.

Q. How does my annuity help Earthjustice?A. Your annuity ensures our work to secure a healthy environment for future generations.

Q. How can Earthjustice offer such attractive rates?A. Like you, we at Earthjustice are careful with our money. To offer attractive gift annu-ity rates like the ones here, we combine conservative investing with knowledge from the insurance industry about average life-spans. You may see these same rates offered by other charities you support. That’s because many nonprofi ts follow the rate recommendations of the American Council on Gift Annuities (ACGA), a voluntary association of 23 members representing more than 1,500 gift annuity issuing nonprofi t organizations.

In addition to the extra assurance that the ACGA standards provide, you can feelconfi dent knowing that your gift annuity is backed by the full faith and credit of Earthjustice—an organization that has been protecting the environment for more than 40 years.

Q. What should I do next?A. Contact Tracy Donahoe and Linda Coffee! They’ll be happy to provide you with an example that shows you exactly what the payment rate and tax benefi ts would be in your situation and to answer any questions you may have.

5. FREQUENTLY ASKED QUESTIONS

EASY WAYS TO GIVE

“It’s the gift that keeps on giving—and that even gives back to the benefactor.

In growing numbers, philanthropic advisers are trumpeting so-called gift annuities as a win-win proposition, because they let donors support their favorite causes and get a decent income stream in return.”

— Smart Money magazine

“To more effectively fi ght for environ-mental justice and at the suggestion of my fi nancial advisor, I have established a charitable annuity with Earthjustice. ‘ Because the earth needs a good lawyer.’”

— Joanna Katz, Earthjustice annuitant

6. PRAISE FOR GIFT ANNUITIES

EASY WAYS TO GIVE

FOR MORE INFORMATION CONTACT:

Tracy Donahoe, Director of Planned GiftsLinda Coffee, Development Offi cer, Planned Gifts50 California Street, Suite 500, San Francisco, CA 94111(800) 584-6460 or legacy@earthjustice.org