Purpose and history

The Affiliated American CSA Foundation, Inc. was formed by action of the CSA Executive Committee in 2004 as a separate, Nebraska based, non-profit (501)(c)(3) corporation. The Foundation was established to receive, invest and disburse gifts, grants, devises and bequests made to the Foundation and/or CSA in order to benefit CSA and its members and their activities of being “Celiacs Helping Celiacs”. IRS (501)(c)(3) charity determination received March 28, 2007.

The Mission of AACSA is:

     A. Aid and assist CSA, including the operation of a national office, programs and projects that CSA supports and operates, by and through the solicitation and administration of gifts, grants, contributions, funds, devises and bequests of money and property for the benefit of said organization.

    B. Aid and assist in the support of activities of CSA and the care and outreach by and through the solicitation and administration of gifts, grants, contributions, funds, devises and bequests of money and property for the benefit of said institutions.

    C. Aid and assist the CSA membership with educational programs affiliated and approved by CSA and through the solicitation and administration of gifts, grants, scholarships, grants and other activities as so selected by CSA.

    D. Promote and encourage the support and financial contributions of the membership of CSA by good management of funds and by providing educational support, materials and resources to the CSA membership on the activities of CSA and the Foundation.

    The Foundation is organized for educational and scientific purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code, and shall be operated for the benefit of the programs and operations of Celiac Sprue Association/United States of America, Inc. (CSA) and any similar entities which are organized for education, support, outreach and research related to Celiac Disease and which qualify as exempt organizations under Section 505(c)(3) of the Internal Revenue code (or the corresponding provision of any future federal tax law). It is another avenue in the CSA mission of "Celiacs Helping Celiacs".

“How to Benefit Through Planned Giving”

by Diane Eve Paley, AACSA Foundation President, Clark Kolterman, AACSA Treasurer

What do the words “planned giving” mean to you? For most people, they mean writing a will. When structured properly, however, planned gifts can hold financial benefits for the donor as well as the recipient, according to industry experts.

SMART INVESTMENTS THAT PAY OFF

Many people believe that planned giving is only giving your money away. Most planned giving vehicles are smart investments that can pay off during your own lifetime. Of course, using financial assets to benefit loved ones or to support specific causes may be the primary reason to consider planned giving in the first place. Consulting with your financial, legal or tax advisors can determine if your gifts may offer a return.

COMMON PLANNED GIVING VEHICLES

The following is a description of the most common planned giving vehicles and their key benefits:

Bequests

  

A will or “bequest” is perhaps the simplest and most familiar method of leaving a legacy to friends, family and charitable organizations. Bequest can be general or specific in amounts, items and the individuals to whom they should be given, and under which conditions. This flexibility allows you to be both generous and true to your values.

Charitable Gift Annuity

  

A gift annuity is a simple, contractual agreement that involves transferring assets to the charity in exchange for receiving payments for life for one or two persons. In addition to the valuable tax benefits and income you receive, you feel the great satisfaction of putting your gift to work in support of your beliefs.

Wealth Replacement Trust

  

Perhaps you would like to make a sizable contribution but don’t want to reduce the estate you pass on to your family. Life insurance is the typical solution. Depending on your age, health and tax bracket, the income tax savings from your charitable gift may be enough to cover the premium cost of the policy. Consult your legal and tax advisors to structure this option most advantageously.”

Retained Life Estate

  

Your home can become a significant gift to your favorite charity even if you are still living in it, and even if you want your spouse or other survivor to live there for life. By deeding your home to the charity while you are alive, you can obtain a sizable deduction for that tax year, depending on the value of the property and your age (and that of any person given life use). In addition, you retain the right to rent your home or make improvements to it.

Charitable Remainder Trust

Although there is no single way to achieve all of one’s personal and financial goals, a charitable remainder trust comes close. In the right circumstance, it can increase your income, reduce your taxes, unlock appreciated investments, rid you of investment worries and provide very important support. In a charitable remainder trust, you irrevocably transfer money, securities or other assets to a trust that will pay you an income for life or a period of years. At your death, the remaining principal goes to the charity. There are five variations of these trusts. To determine which is best for you, consult your trusted advisor.

Charitable Lead Trust

  

If your goal is to provide an inheritance for your children, but you would also like to make a significant charitable gift through your estate, a charitable lead trust satisfies both objectives. You can establish a charitable lead trust while living or at your death.

The income from the trust flows to a charitable organization, typically for a stated number of years. After that period, the assets inside the trust are distributed. Of all the vehicles available to donors, the charitable lead trust is among the most complex, yet can provide excellent tax benefits.

LEAVING A LEGACY FOR THE FUTURE OF CSA/ AACSA

It is a great way to make a difference in any organization important to you, such as CSA, while leaving your legacy for future generations. Whether one wants to eliminate taxes or establish an increased income stream, there is a planned gift to meet just about every goal. Consult your legal or tax advisors to work on the structure right for you. Our AACSA Foundation members are willing and ready to assist you in formulating your avenue of support for the many programs in CSA. Indeed, to plan is to live the motto of “Celiacs Helping Celiacs”!

TIPS FOR SUCCESS IN PLANNED GIVING

by Diane Eve Paley, AACSA President

Planned giving helps individuals leave a legacy for the future. It can offer benefits to the donor as well as the recipient. The most common planned giving vehicles include: bequests, charitable gift annuities, wealth replacement trust, retained life estate, charitable remainder trust and charitable lead trust. Following are some tips to help you get started with planned giving.

1. List your values. Think about the experiences, people and organizations that have mattered most in your life.
2. Concentrate your generosity. From your list of values, determine a few organizations, such as CSA for example, that are important to you.
3. Make a personal plan. How much can you afford to give? Remember that even seemingly small gifts can make a meaningful impact.
4. Evaluate your choices. Investigate each charity and proceed only when you are convinced that they will put your gift to good use.
5. Contact a trusted advisor to help with the plan.

A major planned gift is a wonderful way to express appreciation to any organization and help those in the future. CSA and the AACSA Foundation offer this advice to assist our membership in planned giving, not only to the many programs of CSA, but all the other many opportunities that exist in service to others.

Note: This information is not intended to be official advice for tax or investment consideration. Please contact an attorney, tax professional or planner to help you with your planned giving. CSA can offer assistance with names of qualified financial advisors by contacting our office.

The need for a strong CSA is great! As awareness increases, the needs of CSA increase and resources are needed. The prevalence of celiac disease is one in 130*, however, diagnosis is one in 4,700. Only three percent of celiacs are diagnosed. The Foundation will continue to benefit the members of CSA as long as donors are motivated to support it. Members may wish to have the Foundation serve their interests now or in the future, to perpetuate the memory of departed ones in ways which would be impossible on an individual basis. A gift of any level, combined with similar amounts from many other donors, enables the Foundation to maximize the potential benefit to the membership of CSA.  

Funds received by the Foundation fall into two categories, namely designated/non-discretionary gifts or non-designated/discretionary gifts. The donor determines into which category they wish to place their gift. The Foundation, which is legally bound to abide by the donor’s designation, will then disburse the donations accordingly. All actions of the Foundation are governed by its Articles of Incorporation. The Board of Directors must adhere to the wishes of the Donor for all designated gifts. All gifts to the Foundation are based on the motto of “Celiacs Helping Celiacs” as demonstrated by the work of CSA. Donations will improve and/or expand such efforts.

    

Memorial

Are you interested in a memorial? The Foundation can help! Donors may wish to review the current list of priority designations. Donors may choose a “perpetual fund,” with the option of “earmarking the interest” for specific and/or special uses. Special endowments can be created. The memorial can be tailored to meet both your desires and satisfy all tax and legal requirements as well. All memorials will be recognized with a recite, those over $20 will be acknowledge with a letter and recite.

Tribute

Are you interested in a tribute? A tribute gift honors the living, often recognizing a special event such as an anniversary or birthday. It may be a way to also thank an individual or honor them with this gift to CSA. Donors may wish to review the current list of priority designations. Donors may choose a “perpetual fund,” with the option of “earmarking the interest” for specific and/or special uses. Special endowments can be created. The memorial can be tailored to meet both your desires and satisfy all tax and legal requirements as well. All tributes will be recognized with a recite, those over $20 will be acknowledge with a letter and recite.

The Foundation accepts gifts in many forms:

• monetary gifts/certificates of deposit
• real and personal property
• stocks, bonds and annuities
• memorials
• insurance policies (naming the Foundation or CSA as the beneficiary)

      (Or call the Foundation office to clarify your gift.)

Donation

There are many ways you can support the mission and work of AACSA.

Cash donations

• Call toll free, 877-CSA-4-CSA to donate using a credit card.
•  to download the Donation Form in PDF format and submit it with a check or credit card information.
• Designate AACSA on your payroll-giving plan, like The United Way.
• Utilize employer matching gift programs where available.
• Include AACSA in your yearly donation plans.

Stocks and Bonds

•  to download the brochure, Steps For Giving in PDF format for ideas on donating stocks and bonds.
• Include AACSA in your estate planning.

Time and Talents

• Contact your local CSA chapter to offer your time and talents in the work done locally. ( to see Local Support for contact information.)
• Contact the national CSA office to offer your time and talents in areas such as technical writing, grant writing, fund raising, for the AACSA Foundation etc. (See below for contact information.)

Wise money management strongly suggests that competent legal counsel and tax advice be utilized when planning for the disposition of a lifetime of material wealth. Both the Governing Board of the Foundation and the Board of Directors of CSA respectfully encourages you to seek such assistance as you consider making charitable gifts or planning your last will and testament.

It is a continuing challenge to provide assistance, programs, educational offerings, and research grants to the celiac community and membership. This Foundation serves the mission of CSA. We encourage you to assist in this mission by investing in our Affiliated American CSA Foundation, Inc.

The primary sources of funds for the Foundation are memorial gifts, wills, bequests, etc. For more information about the Foundation, contact the CSA national office.

CSA established the CSA Foundation (AACSAF) supporting the mission of Celiacs Helping Celiacs. The organization offers many avenues to serve. It provides an entity to assist in CSA’s continued stability and growth. The CSA Foundation may receive both designated and non-designated gifts.

An annual report of the Foundation’s fund management of the gifts, bequests, and investments is available. The report includes a summary of activities of the Foundation. As with any responsible foundation, CSA files 990 with the IRS.

Anyone who has ever built or owned a home realizes the value of a strong foundation. The quality and strength of any foundation has a significant impact on the value of the building it supports. In fact, a weak foundation can create major problems, while a strong foundation is a real asset! At CSA, we now have a new “foundation” that supports the mission of the CSA membership and organization.

The CSA leadership had long recognized the value of starting a foundation. Although it took several decades to establish this important function, we have finally accomplished the task and officially organized the American Affiliated CSA Foundation, Inc. 

The new AACSA Foundation’s purpose, as stated in its bylaws, is to “aid and assist CSA, including the operation of a national office, programs and projects that CSA supports and operates, by and through the solicitation and administration of gifts, grants, contributions, funds, devises and bequests of money, property and for the benefit of said organization.”

The foundation is to aid and assist in the support of CSA activities…. “To aid and assist the CSA membership with educational programs and…to promote and encourage the support of and financial contributions of the membership with good management of funds.”

The AACSA Foundation is excited about this new venture of support for CSA, and is beginning to direct and prioritize programs. As with any foundation, we want to promote memorials, gifts, bequests and investment income to support the membership and others involved with celiac sprue and dermatitis herpetiformis. An AACSA Foundation board member will be happy to discuss any contributions you wish to make. For more details, please contact the CSA office and request an AACSA brochure.

Watch for the upcoming activities of this new partnership with CSA. If you have any ideas for the Foundation, please contact us. We always look forward to hearing from the membership. This entire concept is another example of working towards our CSA mission of “Celiacs Helping Celiacs.” We are confident that it is going to be successful, because we are working with the wonderful, dedicated people of CSA.

                                Diane Eve Paley, AACSA Foundation President

For a response to any questions which you may have, please contact the AACSA Foundation.

CSA was there for you; now YOU can be there for future generations of celiac patients.

AACSAF, Inc.
Affiliated American CSA Foundation, Inc.
PO Box 31700
Omaha, Nebraska 68131-0700
1-877-CSA-4-CSA - toll free
(1-877-272-4272) - toll free
www.csaceliacs.org
e-mail: celiacs@csaceliacs.org

* Kent D. Katz, MD. “The Prevalence of Undiagnosed Celiac Disease in Natrona County, Wyoming,” 2003, unpublished, Presenter at 2004 CSA Conference in Oklahoma City.

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