Planned Giving


If you have any questions, please feel free to reach out to

planned gift through WERS is an excellent way to accomplish both personal and charitable goals.

As you consider the role that WERS has played in your life, we invite you to make a transformational gift to WERS and leave a permanent legacy by incorporating WERS into your estate plan through a planned gift. Your planned gift may be used to create a permanent named fund; endow an annual gift or an existing scholarship fund; establish an unrestricted fund to address future needs, or support a specific program.


Planned gifts can include any of the following:

    • Bequest
    • Retirement Plan Assets
    • Charitable IRA Rollover
    • Life Insurance Policies
    • Charitable Remainder and Lead Trusts
    • Donor Advised Fund Succession Plans


In honor of your gift, we welcome you into the Charles Wesley Emerson 1880 Society, which recognizes donors who have included WERS into their estate plans.

Thank you!



Another option, which does not require a change to your will or revocable trust, is to designate WERS as a beneficiary of your retirement plan assets.


When retirement plan assets pass to your heirs, these assets can be subject to both estate and income taxes, which can total more than 65% of the assets. Many donors are electing to avoid these taxes by designating WERS as the beneficiary of their retirement accounts and designating other assets to family members.


Make the Most of Your IRA Gift
Categories Distribution of Heirs Distribution to Emerson College
Retirement Plan Asset Value $100,000 $100,000
Income Taxes at 39.6% ($39,600) 0
Federal Estate Taxes at 35% ($35,000) 0
Savings from §691(c) Deduction* $9,800 N/A
Net Gift $35,200 $100,000


*Income tax deduction available to heirs for a portion of estate taxes paid.

To learn more about retirement plan assets or to notify us of your planned gift, please  complete and return the response card.




Gifts of IRA Assets Made During Life

The Charitable IRA Rollover, originally enacted in 2006 and now made permanent by Congress, makes it easier for you to use IRA assets, during lifetime, to make charitable gifts.  This special provision allows certain donors to exclude from taxable income-and count toward their required minimum distribution-transfers of IRA assets made directly to public charities, like WERS. (Without this legislation, withdrawals from IRAs are taxed as income, even if the distributions are then distributed to charity.  Certain tax rules can prevent the charitable deduction from fully offsetting the taxable income.)

The Charitable IRA Rollover requires the following:

    • Your distribution must be made directly from your IRA account to a qualified charitable organization (like WERS) and received by WERS by December 31.


    • You must be age 70 ½ or older;


    • Your distribution may not exceed $100,000 and must be from a traditional IRA or Roth IRA.


Your gift may be used for general or specific purposes you designate.



Did you know that you can use a life insurance policy to support your interests?


Life insurance policies offer different options for creating a charitable legacy at WERS.

    • Name WERS as a beneficiary of your policy to go into effect upon your death. Your estate will receive a charitable deduction for the value of the gift.


    • Irrevocably designate WERS as both the owner and beneficiary of a paid-up policy. You will receive an immediate income tax charitable deduction equal to the lesser of the "replacement" value or cost basis of the policy.




charitable remainder trust is a "split-interest trust" that pays income to the donor or other beneficiaries for life or for a specific term of years.


charitable lead trust is a trust that pays income initially to one or more designated charities. At the end of the term, the remaining assets typically pass to heirs or other designated individuals.


If you have established or plan to establish a charitable remainder trust or charitable lead trust, there may be an opportunity to name WERS as a beneficiary, if the trust document permits this.



Donor advised funds are charitable giving vehicles administered by a public charity and created for the purpose of managing charitable contributions. Donors may recommend grants from their funds to qualified nonprofit organizations, like WERS.


If you have established or plan to establish a donor advised fund, you can name WERS in your fund succession plan as a beneficiary to receive a certain dollar amount or percentage of the remaining assets in the fund. This can occur at your death or other specified time in the future.

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