Many ways to Support the
American Evergreen Foundation

Ways of Giving:

The following is a list of the many different ways you can help.
Your gift to the American Evergreen Foundation may qualify for possible deductions for charitable contributions under federal law. A donation to the AEF can therefore help you minimize your income tax burden while at the same time supporting the American Evergreen Foundation.

Gifts of Cash: Online Donation Form

The majority of gifts to the American Evergreen Foundation
are made by check. Your contribution is tax-deductible as defined by law.

Gifts of Stock:

A donation of stock that you've owned more than one year and that has increased in value can be beneficial to you as well. Capital gains taxes can be avoided through this donation and your charitable contribution deduction is equal to the full market value of the stock.

Gifts of Land:

Donors who choose this method of giving do so for many reasons: to ensure their land is conserved for future generations, to provide a lasting memorial, or to reduce estate taxes while keeping the land in their ownership for life. Gifts of land can result in a charitable tax deduction as well as avoidance of capital gains taxes for the landowner. The IRS requires an independent qualified appraisal for this deduction. The American Evergreen Foundation will conduct a site inspection of the land and determine if it is environmentally significant. If the land does not meet our land protection criteria, it will be considered as
a trade land and sold to provide funds for conservation of land elsewhere.

Bargain Sale:

Donating land or selling at a reduced price (bargain sale) could provide you with tax benefits. In a bargain sale, the seller agrees to sell for an amount that is less than the fair market value of the property. If the sale is to a recognized charitable organization or public agency, the seller can claim a charitable deduction for federal (but not state) income tax purposes equal to the difference between the bargain sale price and the fair market value. To qualify for the tax deduction for any bargain of $5,000 or more, this difference must be documented by an independent appraisal. The charitable deduction is taken in the year of the sale, and unused portions of the deduction can be spread over
the subsequent five years. The deduction can be used to offset up to 30 percent of annual income. The capital gain from the sale will also be reduced, for both federal and state purposes, by the reduced price. When combined with other savings, including a broker’s commission, the landowner may achieve nearly the same after-tax financial return as from a fair market value sale, while also providing a substantial public benefit. To establish
a charitable intent for tax purposes, the landowner should document his or her intent to make a charitable bargain sale during the negotiation of the sale (for instance, in the purchase and sale agreement). The charitable gift also must be acknowledged in writing
by recipient to support the charitable deduction claim

Conservation Easements:

If you wish to retain ownership of your property while at the same time ensuring that the land will remain in its natural condition, a conservation easement may interest you. An easement allows you to use your land for purposes compatible with natural area conservation while prohibiting development and other non-compatible uses. The value of this type of charitable contribution is based on the value of the "development rights"
being given away.

Bequests:

One of the easiest ways to give to the American Evergreen Foundation is through your will. In your will, you can name the American Evergreen Foundation as the direct beneficiary of specific assets, a portion of your estate, or of your residual estate after payment of other bequests. Bequests to American Evergreen Foundation are completely free from federal estate tax and can, therefore, offer substantial estate tax savings. There are many different options of charitable giving that may offer you substantial tax advantages, and we at AEF would be pleased to provide you with additional information and assistance.
The information presented here is general in nature. If interested in donating, you should contact your own personal tax advisor and/or attorney to learn how this information relates to your situation.

Vehicles and Equipment:   Auto Donation Form

Vehicles of any kind are needed. Trailers, Campers, Portable Buildings are used on project locations. Company fleet surplus vehicles such as, Trucks, Cars, Vans, Buses and Heavy Equipment. Building Materials, Office Equipment of any kind as well as Camping and any Tools. All donations to the American Evergreen Foundation qualify for the tax deduction. Donations $5,000 or more must be documented by an independent appraisal. The charitable deduction is taken in the year of the sale, and unused portions of the deduction can be spread over the subsequent five years.

Tree Donation Program:   Online Donation Form

The planting of trees is a wonderful way to celebrate a special event, welcome a baby into the world or as a dedication in the memory of someone you care so much about. Each tree planted helps clean the air and water and provides wildlife habitat. We all benefit when we plant a trees.

American Evergreen Foundation

1 888 USA-GREEN      AEF@usagreen.org

The American Evergreen Foundation is a section 501(c)(3) non-profit organization that relies solely on donations and contributions in order to operate.
Any size donation is greatly appreciated.

Copyright©1995 - 2003 American Evergreen Foundation. AEF-Junior Rangers, AEF, R-Environment and Conservation Through Participation are registered trademarks of the American Evergreen Foundation, all rights reserved.