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Galapagos Conservancy Benefits from the Generosity of a Long-Time Donor

Jim Gallagher, Ph.D. visited the Galapagos Islands more than a dozen years ago and was powerfully impacted by the life-changing experience he had there. A now-retired New Yorker who founded a consulting firm in the human resources field, Jim has been a loyal supporter of Galapagos Conservancy since his first visit to Galapagos. Recently, Jim took his daughter, Maryanne, on a GC cruise to share his love of the Islands with her. They returned with a joint passion for its conservation.

While Jim has been a long-time friend and supporter to Galapagos Conservancy, he wanted to continue to help the programs he values long after he is gone. He wants his legacy to be the future sustainability of the Islands.

"The most memorable experience of Galapagos is the lack of fear in the wildlife. Our group of 12 would pass a ground-nesting blue -footed booby hatching an egg not 15 inches off the path. Each of us, in turn, took pictures with flashes - and the bird never flinched. I was amazed. This could only happen in the Galapagos." At that time, he made an annual commitment to support conservation efforts in Galapagos. After supporting GC's work for more than a decade, he made the generous decision to include GC in his estate plans. "I made a planned gift so that the work I respect so much for the place I love so much will continue after I am long gone."

Jim has some advice for friends of Galapagos Conservancy. He said, "If you are considering a planned gift there could not be a better way to preserve your own memory than helping to preserve this amazing place." — James J. Gallagher, PhD, Pompton Plains, NJ

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A charitable bequest is one or two sentences in your will or living trust that leave to Galapagos Conservancy a specific item, an amount of money, a gift contingent upon certain events or a percentage of your estate.

an individual or organization designated to receive benefits or funds under a will or other contract, such as an insurance policy, trust or retirement plan

"I, [name], of [city, state ZIP], give, devise and bequeath to the Galapagos Conservancy [written amount or percentage of the estate or description of property] for its unrestricted use and purpose."

able to be changed or cancelled

A revocable living trust is set up during your lifetime and can be revoked at any time before death. They allow assets held in the trust to pass directly to beneficiaries without probate court proceedings and can also reduce federal estate taxes.

cannot be changed or cancelled

tax on gifts generally paid by the person making the gift rather than the recipient

the original value of an asset, such as stock, before its appreciation or depreciation

the growth in value of an asset like stock or real estate since the original purchase

the price a willing buyer and willing seller can agree on

The person receiving the gift annuity payments.

the part of an estate left after debts, taxes and specific bequests have been paid

a written and properly witnessed legal change to a will

the person named in a will to manage the estate, collect the property, pay any debt, and distribute property according to the will

A donor advised fund is an account that you set up but which is managed by a nonprofit organization. You contribute to the account, which grows tax-free. You can recommend how much (and how often) you want to distribute money from that fund to GC or other charities. You cannot direct the gifts.

An endowed gift can create a new endowment or add to an existing endowment. The principal of the endowment is invested and a portion of the principal’s earnings are used each year to support our mission.

Tax on the growth in value of an asset—such as real estate or stock—since its original purchase.

Securities, real estate or any other property having a fair market value greater than its original purchase price.

Real estate can be a personal residence, vacation home, timeshare property, farm, commercial property or undeveloped land.

A charitable remainder trust provides you or other named individuals income each year for life or a period not exceeding 20 years from assets you give to the trust you create.

You give assets to a trust that pays our organization set payments for a number of years, which you choose. The longer the length of time, the better the potential tax savings to you. When the term is up, the remaining trust assets go to you, your family or other beneficiaries you select. This is an excellent way to transfer property to family members at a minimal cost.

You fund this type of trust with cash or appreciated assets—and may qualify for a federal income tax charitable deduction when you itemize. You can also make additional gifts; each one also qualifies for a tax deduction. The trust pays you, each year, a variable amount based on a fixed percentage of the fair market value of the trust assets. When the trust terminates, the remaining principal goes to GC as a lump sum.

You fund this trust with cash or appreciated assets—and may qualify for a federal income tax charitable deduction when you itemize. Each year the trust pays you or another named individual the same dollar amount you choose at the start. When the trust terminates, the remaining principal goes to GC as a lump sum.

A beneficiary designation clearly identifies how specific assets will be distributed after your death.

A charitable gift annuity involves a simple contract between you and GC where you agree to make a gift to GC and we, in return, agree to pay you (and someone else, if you choose) a fixed amount each year for the rest of your life.

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