Legacy Giving - Supporting the Future.

• Are you committed to improving outcomes for persons with disabilities and chronic conditions?

• Have you seen the benefit of Rehabilitation Psychology (RP) on a family member, friend or client?

• Do you want to help see our field flourish by supporting energetic emerging talent and nurturing research by the next generation of rehab psychologists?

Planned Gifts

A planned gift, like including FRP in a will or trust, or beneficiary designation on a retirement account or life insurance policy, is a donation that is planned in the present but distributed in the future. Such gifts are wholly revocable while you are alive and may save significant taxes* for your estate. If you do include FRP in your future plans and you are willing to share, we would appreciate your sharing that with us.

Below is sample language to use in your will or trust. Also, our name and EIN can be used on beneficiary designation forms:

I give to Foundation for Rehabilitation Psychology, a New Jersey nonprofit corporation, EIN 20-2827073, c/o The Columbus Foundation, 1234 Broad Street, Columbus, OH 43205, [ XX %] of my estate or the sum of [$ XX] for its unrestricted use.

* Please consult with your financial, tax and/or legal advisor when making estate planning decisions.

IRA Distributions or Rollover Gifts (Qualified Charitable Contributions)

If you are 59 ½ or older, you may take a distribution from your IRA and then make a gift to the Foundation for Rehabilitation Psychology without penalty. You will have to pick up the distribution in your income and if you itemize your deductions, you can take a charitable deduction for the amount.

If you are 70 ½ or older, you may be able to make a qualified charitable distribution (QCD) from your IRA by requesting your IRA plan administrator to make a direct transfer of up to $100,000 per year to the Foundation for Rehabilitation Psychology. Your plan administrator transfers the gift directly to FRP and, since you do not receive the funds, they are not included in your gross income. Your gift will count towards your required minimum distribution amount. While the distribution is not included in your gross income, there is also no charitable deduction for the gift.

Appreciated Assets

Gifts of appreciated stocks, securities and mutual funds is a way to maximize your contribution and minimize capital gains taxes. By donating appreciated assets, you avoid capital gains taxes and essentially your gift will be approximately 20% higher than if you donated the cash proceeds from the sale of those assets.

FRP can help you with any of these giving options. For more information, please contact our Treasurer, John Corrigan, PhD, ABPP.