Estate Planning Information

If you are planning on including Beyond Pink in your Will or Trust, please consult your attorney.* However, the process is not as complicated as you might think! You just need to ensure that some specific language is included in your documents. Here are some helpful guidelines from Tate Law Offices, PLLC to get you started:

Gifting Language to include in a Will or Trust:

I give the sum of ____ dollars ($___) to Beyond Pink, PO Box 30895, Spokane, WA 99223, to be used for its general purposes (or as its Board of Directors determines). If Beyond Pink no longer exists, my personal representative (trustee) shall deliver Beyond Pink’s share to its successor in interest. If Beyond Pink has no certainly identifiable successor in interest, my personal representative (trustee) shall designate one or more charitable organizations with similar charitable purposes (i.e., the prevention, cure, or treatment of breast cancer) to receive the share. My personal representative (trustee) shall determine the amounts, shares, and interests of the distributions. Each charitable organization must be a charity of a type described in Internal Revenue Code Section 2055(a).

Payment of Expenses Language:

If payment of expenses would decrease the federal estate tax charitable deduction available to my estate, my personal representative (trustee) may not pay any administrative expenses from assets passing to an organization that qualifies for the federal estate tax charitable deduction.

Payment of Taxes Language:

Death taxes may not be paid from or allocated to any assets passing to an organization that qualifies for the federal estate tax charitable deduction, or from any assets passing to a split-interest charitable trust unless the personal representative (trustee) has first used all other assets available to pay the taxes.

Payment of Charitable Gifts:

To the extent possible, my personal representative (trustee) must make all charitable distributions from property that constitutes income in respect of a decedent (IRD) as that term is defined under the U.S. income tax laws. The distribution will qualify for the income tax charitable deduction under Internal Revenue Code Section 642(c)(2), as amended.

Definition of Charitable Organization:

The terms charitable organization, qualified charitable organization, and charity mean any organization of a type described in Internal Revenue Code Sections 170(b)(1)(A), 170(c), 2055(a), and 2522(a).


*This website includes general information about legal issues and developments in the law. Such materials are for informational purposes only and may not reflect the most current legal developments. These informational materials are not intended, and must not be taken, as legal advice on any particular set of facts or circumstances. You need to contact a lawyer licensed in your jurisdiction for advice on specific legal issues or problems.