TOS Donation Options   

MEMBERSHIP DUES: The most common and regular source of funds is through the TOS annual dues structure. 

OUTRIGHT GIFTS: Outright gifts of cash such as honorariums, memorials, and donations could provide a regular source of income. 

GIFTS BY WILL: With estate taxes being one of the highest rates of taxation today, some benefactors have chosen to remember TOS in their last Will and Testament. 

REAL ESTATE: Avoid sizable capital gains tax incurred by the sale of a residence, vacation home, or other real estate by making a gift of the property to TOS. A 

RETAINED GIFT: Make a gift of your residence, vacation home, or other property, and continue to use it for your lifetime or the lifetime of a beneficiary. CHARITABLE GIFT 

ANNUITY: The gift annuity is a way to give to TOS and still receive a guaranteed life income for yourself or a beneficiary. 

CHARITABLE REMAINDER TRUST: The Trust pays the beneficiary a fixed and guaranteed dollar amount of the value of the Trust on an annual basis. 

CHARITABLE REMAINDER UNI-TRUST: This is similar to the Annuity Trust; however if the value of the assets in the trust vary, the payout amount varies accordingly. 

RETIREMENT ACCOUNTS: A bequest of retirement account benefits qualifies for the charitable tax deduction. LIFE INSURANCE: Life insurance benefits can be donated by naming TOS as the beneficiary and owner of the policy. 

CONCLUSIONS There may be other ways or variations of these in which you might help TOS as we build for the future to save our birds and opportunities for birding. If you have such ideas, please let your Board know. Remember, TOS is a non-profit organization established to promote the discovery; dissemination of knowledge of birds; to encourage the observation, study and conservation of birds in Texas; to encourage the formation of local birding groups; and to preserve as much habitat as possible. LEGALITIES We can provide you more information on the items listed earlier but have no authority to make legal decisions. Check with your personal legal advisor or we might be able to provide you the name of someone in our Society or in your area who could advise you.

Please contact TOS Treasurer Jimmy Jackson with questions at