A LASTING LEGACY
How To Make Bequests to National CASA

Information about the National CASA Association

Mission:
Our mission is to speak for the best interests of abused and neglected children in the courts.
We promote and support quality volunteer representation for children to provide each child a safe, permanent, nurturing home.

Official Name
The official name of the organization is "National Court Appointed Special Advocate Association."

Tax Exempt Status
The Internal Revenue Service has recognized the tax exempt status of the Association under Section 501(c)(3) of the Internal Revenue Code. The Internal Revenue Service has also determined that the Association is not a private foundation as defined in Section 509(a) of the Code.

Copies of the determination letters relating to the above can be provided upon request.

Gifts to National CASA:
Contributions may be made to National CASA during the donor’s lifetime or at death.

Lifetime gifts are charitable contributions eligible for a deduction under Section 170(b)(1))a) of the Code. Bequests, legacies, or other transfers at death to or for the use of National CASA are deductible from the gross estate of the decedent for estate tax purposes under Sections 1055(a) and 210(a)(2).

Gifts may include:

• gifts by will,
• gifts of cash,
• securities,
• personal property,
• real estate,
• charitable trusts.

Please address all gifts and inquiries to:
Michael S. Piraino,
National CASA Association,
100 W. Harrison, N Tower, Suite 500
Seattle, WA 98119

Employer Identification Number:
The Employer Identification Number assigned to National CASA is 91-1255818.

Sample Bequest Clauses:

If you are considering a bequest to National CASA, your attorney may find the following information and sample bequest clauses helpful:

Unrestricted Bequest

I give and bequeath to the National Court Appointed Special Advocate Association, located in Seattle, Washington, the sum of $___ for its general purposes.

Gift for Restricted Purpose

I give and bequeath to the National Court Appointed Special Advocate Association, located in Seattle, Washington, the sum of $___, the net income from which sum shall be used for ______________. If at any time, in the opinion of the Association’s Board of Directors, it becomes impossible or impractical to use this bequest for such purposes, then the income or principal, or both, may be used for such other purposes as shall most nearly accomplish my wishes.

Specific Bequest

I bequeath my collection of artwork consisting of ____ to the National Court Appointed Special Advocate Association, located in Seattle, Washington, for its general purposes.

Gift of Residue of Estate

I give and bequeath the residue of the property owned by me at my death, real and personal and wherever situate, to the National Court Appointed Special Advocate Association, located in Seattle, Washington, for its general purposes.

Contingent Bequest

I give and bequeath the residue of the property owned by me at my death, real and personal and wherever situate, to my wife ____, if she survives me. If my wife does not survive me, I give and bequeath my residuary estate to the National Court Appointed Special Advocate Association, located in Seattle, Washington, for its general purposes.

Gift Limited by Size of Estate

I give and bequeath the sum of $_____ or ___% of my adjusted gross estate as finally determined for federal estate tax purposes, whichever is less, to the National Court Appointed Special Advocate Association, located in Seattle, Washington, for its general purposes.

You should consult your attorney concerning the best way to make a charitable bequest in your will.

The National CASA staff will be happy to work with you and your attorney in planning your bequest.