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planned giving and trust ser vices Larry’s Campmeeting Gift Campmeeting was coming, and each year Larry gave an evangelism of- fering to the Lord. This year he wanted to give more. Puzzled over what he could do, he remembered some good ideas in George’s Tree. 1 Looking through his copy, he came to the section “Listed Securities Gifts.” That’s it; I am going to give some of the shares I own, thought Larry. Larry learned he should not sell his shares to make his donation; rather, he should transfer his shares directly to his local conference. He contacted his stockbroker and the conference’s Planned Giving direc- tor for assistance, and to be sure of Canada Revenue Agency approval. The fair market value of Larry’s donated shares was about $4,000 and they cost $2,000. The difference was a Capital Gain of $2,000. If Larry had sold his shares before donating them, half of this gain, $1,000, would have been taxed at a 50% rate, resulting in a Capital Gains Tax of $500. However, since Larry transferred his shares to a Registered Charity instead of selling them, he had no Capital Gains Tax to pay. He could use the tax receipt from the conference to help reduce his other taxes. 2 Larry was pleased he was able to increase his annual campmeeting gift in such a tax-efficient way. n 1 2 Request your free copy of George’s Tree by calling 905-433-0011, ext. 2078, or by emailing legal@adventist.ca. The example here is general in nature and is not meant to take the place of professional financial or legal advice. ON THE ROAD WITH Rebecque Johnson Becky When you get to heaven, what three things do you want to do? AT THE COLLEGE HEIGHTS CHURCH IN ALBERTA AND AT CANADIAN UNIVERSITY COLLEGE. Faye Geates: Visit other worlds; meet people who have provided me with guidance and support throughout my life; and play an instrument in an orchestra. Marcia Hill: Sit at the feet of Jesus; sing in the choir; meet family and friends, and have lots of hugs. Andlaine Joseph: Sit on Jesus’ lap, and just place my head on His chest and hear his heartbeat; ask the citizens of the other worlds and the angels about their experience watching us in our interactions and spiritual struggles; play like a little child with the animals. M M ay 2 013 11