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Planned Giving

Invest in the Future of Surgical Care

Estate Planning and Estate Tax Issues for Surgeons and Spouses

On Tuesday, October 29, 1-2pm, at the San Francisco Moscone Convention Center (Theater), The American College of Surgeons Foundation is presenting a financial planning seminar, hosted by Mark Aeder, MD, FACS. Surgical Quality Director- University Hospitals Cleveland Medical Center, and Associate Professor of Surgery- Case Western Reserve University School of Medicine, Cleveland, OH, Dr. Aeder not only spent years dedicated to surgery, he also has spent over 20 years educating surgeons and physicians on planning for the future.

Learn the latest news on charitable giving options such as IRA rollovers, trust, estate planning and bequests.

Registration for this complimentary event, sponsored by the ACS Foundation as a benefit to Fellows and their spouses or partners, is available at the Clinical Congress badge pick-up location.

The American College of Surgeons Foundation has a single beneficiary: The American College of Surgeons (ACS) and, by extension, all those who benefit from its programs in optimal patient care. Donors can choose to give to a variety of areas. Whether your interest is making a difference in surgical research, education, rural surgery, trauma, scholarships, or area of greatest need in non-revenue programs through the Sustaining Fund, we promise to use your investment wisely. Planned giving is a great opportunity to support your passion beyond your lifetime. If you would like to extend your support of American College of Surgeons Foundation to make a lasting impact, there are several gift arrangements to choose from.

Whether you would like to put your donation to work today or benefit us after your lifetime, you can find a charitable plan that lets you provide for your family and support the ACS Foundation.

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Life Insurance

Most popular ways to give this asset:

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International Guest Scholarships: An investment in surgical training around the globe

For nearly half a century, young surgeons have traveled to the U.S. from as far as Bangladesh, Sri Lanka, Uruguay, and New Zealand with a common purpose—an international exchange of surgical practice and research information.


With Just a Few Simple Sentences…

Get our bequest language to take to your attorney to add to your will.


Estate Planning and Estate Tax Issues for Surgeons and Spouses

Follow these tips to ensure that your assets are protected and your future financial plans meet your needs and goals.


A charitable bequest is one or two sentences in your will or living trust that leave to the American College of Surgeons Foundation 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 give to the American College of Surgeons Foundation, a nonprofit corporation currently located at 633 N Saint Clair Street, Chicago, IL 60611, or its successor thereto, ______________ [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 the ACS Foundation 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 the ACS Foundation 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 the ACS Foundation 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 the ACS Foundation where you agree to make a gift to the ACS Foundation 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.

Personal Estate Planning Kit Request Form

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