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Call the foundation office for a personal illustration of how you can benefit from a charitable gift annuity.

INSIGHTSA C H A R I T A B L E P L A N N I N G G U I D E F O R I S U A L U M N I A N D F R I E N D S

SUMMER 2010

I O W A S T A T E U N I V E R S I T Y F O U N D A T I O N

aldo Wegner was a big man on campus

in more ways than one when he became Iowa State University’s first basketball All-American in the 1930s.

At 6 feet, 4 inches, Wegner (civil

engineering ’35) received all-conference

honors three times during his college

career and led the Cyclones to the

school’s first Big 6 Conference title.

But Wegner was more than a

basketball player. After a successful

career as a city engineer and director

of public works and city manager in

several Iowa and Minnesota cities,

Wegner returned to the Iowa State

campus as the first director of the

Center for Industrial Research and

Service (CIRAS), a position he would

hold until he retired in 1978.

CHARITABLE REMAINDER TRUST BENEFITS IOWA STATEWegner’s name lives on at Iowa State —

not only due to his basketball prowess

and engineering legacy, but also in the

numerous and varied programs his estate

gift continues to support. The

basketball legend, who died in 2001

Waldo Wegner’s name lives on at Iowa State — not only due to his basketball prowess and engineering legacy, but also in the numerous and varied programs his estate continues to support.

Discover the many ways you can help future ISU students. www.foundation.iastate.edu/studentsupport

The ISU Foundation is acknowledged by Iowa State University as the preferred channel for administering trust and estate gifts that benefit the university. This is accomplished by using the name Iowa State University Foundation in your legal documents. Please contact the foundation for additional information.

Iowa State UnIverSIty FoUndatIon

2505 UnIverSIty BoUlevard

P.o. Box 2230ameS, Iowa 50010-2230Toll-Free: 800.621.8515www.isugift.org

Share the following suggested wording with your estate planning attorney to add to your will or living trust.

I give, devise and bequeath to the Iowa State University

Foundation, a not-for-profit corporation existing under

the laws of the State of Iowa and located at Ames, Iowa,

______ (percent of my estate, dollars, property, securities,

etc.) to be used for ______ (however you wish for your

gift to be used) at Iowa State University.

>> HOW TO REMEMBER IOWA STATE

UNIvERSITy IN yOUR WILL

OUR MISSION

Iowa State University works

to create, share and apply

knowledge to make Iowa and

the world a better place. The

Iowa State University Foundation

is a private non-profit organization

dedicated to securing and stewarding

private gifts and grants that benefit

Iowa State University. Each year,

thousands of generous benefactors

make gifts to show their

support for Iowa State.

inding ways to support charitable organizations we hold close to our hearts adds

a certain meaning to our lives no other experience can. There are several methods of giving that allow you to give back while also receiving payments in return, allowing you to ease your worries.

In addition to the charitable

remainder trust mentioned

inside, the charitable gift

annuity (CGA) can reduce

your taxes, add to your

income and help you

support Iowa State.

HERE’S HOW A CGA WORKS You transfer assets (generally cash or

stocks) to the Iowa State University

Foundation. In return, we pay you a

fixed amount annually, semiannually

or quarterly. Your initial gift is partially

income tax-deductible, and your annuity

payments are partially income tax-free.

If you use appreciated stock to make

a gift, you can usually avoid capital gains

tax on a portion of the gift and spread the

rest of the gain over your life expectancy.

The annuity can be for one or two people,

so you can include your spouse or another

loved one if you wish, and the payments

will continue for the lifetime of the survivor.

The assets remaining after your lifetime

support our mission.

A GENEROUS — AND SECURE — WAY TO HELP

Call us at 800.621.8515 to see a personal calculation of how a charitable remainder trust can benefit you, based on your unique circumstances — with no obligation, of course.

Return the reply card to receive Give a Little, Get a Lot: A Unique Giving Plan That Benefits You to learn more about adding financial security to your retirement years.

Meet with your professional advisors to evaluate your retirement and estate plans. Discuss any life changes to ensure that your plans are on track for your age, goals and situation.

IN THIS ISSUE• Q&A How to Ensure

Your Financial Security and Our Future Consider a Charitable Remainder Trust

• A Generous — And Secure — Way to Help

The information in this publication is not intended as legal advice. For legal advice, please consult an attorney. Figures cited in examples are for hypothetical purposes only and are subject to change. References to income tax apply to federal taxes only. Federal estate tax, state income/estate taxes or state law may impact your results.

BIG MAN ON CAMPUS STILL MAKING BIG IMPACT AT IOWA STATE

Continued on page 4

TOTAL SUPPORT TO CAMPAIGN IOWA STATE

>> STUDENT SUPPORT – $235 MILLION GOALAn additional 640 scholarships for Iowa State undergraduate and graduate students have been established during Campaign Iowa State.

>> FACULTy SUPPORT – $215 MILLION GOALSince Campaign Iowa State commenced, 69 endowed faculty positions have been created.

>> PROGRAM SUPPORT – $195 MILLION GOALCampaign Iowa State’s goal has been surpassed but additional programmatic support is still needed throughout campus.

>> FACILITIES SUPPORT – $155 MILLION GOALFifteen campus facilities have been constructed or renovated during Campaign Iowa State.

UNIQUE GIFT TO IOWA STATE PAYS INCOME TO YOU AND SAVES TAXESSimply fill out and return the enclosed reply card for our COMPLIMENTARy guide, Give a Little, Get a Lot: A Unique Giving Plan That Benefits You, to find a plan with exceptional benefits to you and to us.

Gifts and commitments as of April 30, 2010

Facilities$125 million

Faculty $167 million

Programs$255 million

Students$233 million

Total: $780 million

INSIGHTSACTION LIST STEPS yOU CAN TAKE TODAy

What benefits will I receive with a charitable remainder trust?

You can receive the following

when you set up a charitable

remainder trust:

• Payments that may be higher than

what you’re currently receiving from

the donated assets

• Charitable income tax deduction

• Up-front capital gains tax avoidance

when you give appreciated property

• Professional management of trust

assets available

How can I get started?

Set up a time to meet with your

estate planning attorney and/or

charitable gift planner. He or she can help

you identify which options are right for you

and ensure that your charitable remainder

trust is properly set up to achieve your

personal financial and philanthropic goals.

Please contact us if you have any questions about this gift option or any other

giving method you’re interested in at 800.621.8515.

How does a charitable remainder trust work?

You, with your estate planning

attorney, create the charitable

remainder trust to which you give assets.

The trust makes payments to you each

year for the life of the trust or a term of

years. Then, the assets remaining in

the trust can be designated to support

Iowa State.

You can choose between an annuity

trust, which makes fixed payments to

you, or a unitrust, which makes variable

payments to you based on the annual

value of the trust. (Further details on

these two options are compared in

the chart at right.)

I want to provide long-term support for Iowa State

University. How can I accomplish this and still feel secure in my own financial situation?

Whether you’re concerned about

outliving your assets in retirement

or supplementing your retirement

income, you’re not alone. Many of our

supporters who feel the same way find

that a life income plan is an attractive

alternative. One such plan, a charitable

remainder trust, allows you to benefit

Iowa State and receive an income

stream in return.

UNITRUST OR ANNUITy TRUST: WHICH IS BEST FOR ME?

GIFT PLAN CHARITABLE REMAINDER

ANNUITY TRUST

CHARITABLE REMAINDER UNITRUST

DEFINITION A trust from which you

receive fixed income for

the life of the trust or a

term of years.

A trust from which you

receive variable income

(based on the trust’s value

each year) for the life of the

trust or a term of years.

BENEFITS • Fixed income

• Income tax deduction

• No up-front capital gains

tax on transfer of assets

• Significant contribution

to charitable organization

• Variable income

• Allows additional

contributions

FUNDING With cash or securities;

typically $100,000

or more.

With cash, securities

or real estate; typically

$100,000 or more.

IMPACT Support from Iowa State University alumni and

friends continue to make an enormous impact on

campus through critically-needed scholarships, new

and renovated facilities, named faculty positions

and programmatic support.

GIFT IMPACT Charitable Remainder Trust“The financial assistance that the Harman Scholarship in Animal Science offers is of tremendous help. The value of this award, however, goes deeper than just that. As students, we work extremely hard to be the best we can in what we do. Receiving an award of this stature is validation that we are taking the right steps through our course work, extracurricular activities and service to achieve our goals. To me that is the best feeling – knowing that someone believes in you and thinks you are doing a good job.”

Nathan Upah, Senior, Animal Science Clutier, IowaEldred J. and Donna Harman Endowed Scholarship in Animal Science

CHARITABLE REMAINDER TRUSTA charitable trust to benefit Iowa State is established when you transfer assets such as cash, securities, or real estate to a trust where the assets are invested to pay an income to you or other beneficiaries. When the trust matures, the remaining trust assets are distributed by the trustee according to your wishes.

YOU, TOO, CAN MAKE AN IMPACT Contact the ISU Foundation at 800.621.8515 for more ideas on how you can honor a loved one or favorite professor, or simply help an Iowa State student, through your estate.

at the age of 88, established a charitable

remainder trust during his lifetime.

A charitable trust is established

when an individual transfers assets (cash,

securities or real estate) to a trust where

the assets are invested to pay an annual,

lifetime or term-of-years income to the

individual or other beneficiaries.

Once the individual and beneficiaries

have passed away, the trustee, according

to the individual’s wishes, distributes

the remaining trust assets to charitable

organizations such as Iowa State.

There are a wide range of charitable

trusts available to meet a donor’s

particular needs.

HELPING STUDENTS…Through a charitable remainder

unitrust, Wegner’s estate continues to

fund a variety of scholarships in men’s

basketball, textiles and clothing, and

civil, construction and environmental

engineering.

One scholarship recipient,

Heather Dickinson, a junior in apparel

merchandising, design, and production,

says the Harriet Olson Wegner Scholarship

in Textiles and Clothing (named in honor

of Wegner’s first wife) allowed her to work

less hours, carry more academic credits

and participate in extracurricular

activities such as the annual

Fashion Show. “I’m always

happy to receive any

scholarship, but receiving

a scholarship from textiles

and clothing does mean

more to me,” Dickinson said.

“I felt a sense of accomplishment

in my area of study.”

…AND FACULTyWegner’s estate gift also

provides funds for the Waldo

W. Wegner Professorship in

Civil Engineering. David White,

associate professor of civil

engineering, became the inaugural

recipient of the named faculty

position in 2007.

White directs the Earthworks

Engineering Research Center on

campus, which conducts research

and fast-track deployment of the

earth mechanics and geo-construction

technology advancements that are

critical to cost-effectively rebuilding the

nation’s deteriorating infrastructure.

“I was honored to be selected as

the first recipient of this professorship,”

White said. “My goal is to use this

professorship as a catalyst for inspiring

undergraduate students to become more

engaged in experimental research.”

So Waldo Wegner is helping Iowa

Staters become big men and big women

on campus in their own right. It’s just

as he intended.

Continued from page 1

NATHAN UPAH

Q&A HOW TO ENSURE yOUR FINANCIAL SECURITy AND OUR FUTURE CONSIDER A CHARITABLE REMAINDER TRUST

I felt honored to be chosen to

receive the Wegner Scholarship.

—Heather Dickinson

Gifts to Campaign Iowa State: With Pride and Purpose are literally transforming Iowa State University with new and renovated facilities, an increase in student scholarships and endowed faculty positions, and additional support for the university’s various programs.

2009-10 recipients Craig Brackins and Heather Dickinson

THANK YOU FOR YOUR SUPPORT!Your gift, large or small, helps the students, faculty and staff of Iowa

State University.

remainder trust:

the donated assets

assets available

Iowa State.

stream in return.

ANNUITY TRUST

term of years.

• Variable income

contributions

typically $100,000

or more.

$100,000 or more.

particular needs.

engineering.

position in 2007.

as he intended.

NATHAN UPAH

State University.

remainder trust:

the donated assets

assets available

Iowa State.

stream in return.

ANNUITY TRUST

term of years.

• Variable income

contributions

typically $100,000

or more.

$100,000 or more.

particular needs.

engineering.

position in 2007.

as he intended.

NATHAN UPAH

State University.

SUMMER 2010

OUR MISSION

income and help you

support Iowa State.

Continued on page 4

Total: $780 million

SUMMER 2010

OUR MISSION

income and help you

support Iowa State.

Continued on page 4

Total: $780 million

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