Eileen and her husband, Paul, enjoyed their house. They had raised their three children there and had many family memories. But after Paul passed away, Eileen began to find that the old house was a burden. Without Paul to take care of things and with their children involved in their own families miles away, it seemed that the house was too big, too old and even a bit lonely.

Eileen: "Paul always said that I was the solid one. If there was a decision to be made I could get to the bottom line pretty quickly. Well, the bottom line was that I needed to make a change for a number of reasons. I decided to move into a smaller place in town, easier to take care of and one that was part of a neighborhood where I could make some new friends and be a part of activities and things. And where my grandchildren could still come and visit."

"Paul and I had talked about what to do when we got to this stage in our lives. I just thought Paul would be here with me, but that wasn't to be. We had planned and knew I would have enough money to live comfortably. Initially we thought I'd need the money from the sale of the house, but I really don't."

"My advisor went over the numbers with me. If we sold it, there would be a large capital gain and taxes to pay. But by putting the house in a trust that then sells it, I avoided having to recognize the taxable capital gain right away. The trust takes all the money from the sale of the house and invests it, and I get the income from the trust for life. Then, an organization that is doing great things will receive the remainder of the trust and that will even save some estate taxes."

Depending on the circumstances that are involved, real estate donations can be an effective means of planning a gift. Much of the individual wealth in America is invested in real estate. While the first thought often is a home or farm, real estate donation also can involve a vacation or second home, an apartment or commercial building, a shopping center, or undeveloped land.

When you donate real estate or other property, you enable us to make significant contributions. Each piece of property and its unique circumstances need to be reviewed to determine the suitability of the property as a donation. Generally speaking, a rule of thumb is that an acceptable piece of property is one that can be readily sold.

Also, there are many ways to donate property. It can be an outright gift, a retained life estate, or placed in a trust (such as what Eileen and her advisor set up). In any case, while we discuss some generalities here about how to donate real estate, if you are considering such a gift to the Brighton National Addiction Foundation, please contact us to discuss its suitability.

Your donation, in addition to making a significant contribution, can offer other benefits for you:

• There may be a charitable income tax deduction that would lower your income tax.
• If your property has appreciated in value since you acquired it, there might be a large capital gain tax that would result if you sold it. Through a property donation, you may be able to avoid realizing the capital gains.
• Depending on your state regulations, you may be able to turn the property into a gift that is structured to provide income for you and a beneficiary.
• If the property is your home or farm, you may be able to make a gift of it now and continue to live in it for the rest of your life and receive tax benefits the year of the donation.
• If the contribution from your property exceeds the allowable charitable deduction limits, the deduction may be carried forward for five years.

There can be significant advantages to choosing property and real estate donations as a charitable gift.  Please contact us to discuss your unique circumstances.

Return to Wills and Bequests story.

How would including donations to our Foundation in your estate plans help in the fight against addiction?

The Brighton National Addiction Foundation seeks your donations and philanthropic support its fight against all forms of substance abuse.  Dedicated to the mission of Brighton Hospital, one of America’s oldest and most experienced alcohol and drug treatment centers and the first to be licensed in Michigan, the Foundation offers ways for individuals, corporations and grant makers to invest in our national leadership as they plan their estate.  With your donations, you allow our drug and alcohol treatment center to continue to be a leading source of hope through prevention, patient care, aftercare, education and research. By including donations to the Brighton National Addiction Foundation as you plan your estate, you can play a pivotal role in the fight against chemical dependency.  There are many opportunities available for you to be part of the solution.

It is with great pleasure that Brighton Hospital welcomes the philanthropic leadership of the Brighton National Addiction Foundation.

Board of Trustees

"Brighton Hospital has had strong relationships with families throughout the United States and Canada for many years", comments Richard Kramer, President of the Brighton National Addiction Foundation.  "These relationships, built on the importance of effective 12 step recovery programs and innovative treatments of these chronic diseases, are vital to the continual success of the hospital."

Your donations will help us:

• Build and expand our alcohol and drug treatment center.  Our campus exceeds 90 acres including Lake Serenity, wooded areas, and historic structures.  All of our rehab clinic facilities need updating and restoration to keep pace with hospital innovations and expansion.
• Help patients who need added days of rehabilitation.  In the world of alcohol and substance abuse, detoxification, and recovery, research has shown a clear correlation between the length of stay in a rehab clinic and the long-term success of the patient’s recovery.  Insurance carriers, however, do not reimburse behavioral health and rehabilitation from substance abuse as generously as they cover a patient’s medical and surgical needs.  The Hospital Patient Extended Care fund provides for this gap.
• Grant continuing education opportunities for our drug and alcohol treatment staff.  Inaugurated in 2006, the Brighton Hospital Addiction Fellowship is America’s first clinically based addiction fellowship program.  It increases the quality and quantity of medical staff and supports the vision of the hospital as a national center of excellence and an innovator in alcohol and drug treatment and education.
• Help collaborative research programs with leading medical and nursing schools.  Funds are needed to sponsor research programs while they develop the resources needed to apply for extramural grants from government agencies and foundations.
• Supply scholarships for our youth drug and alcohol services.  Through regional partnership, the Teen Drug Rehab Clinic enables more teens, ages 13-17, and their families to get the help they desperately need.  Scholarships provide assessment, intensive outpatient treatment for three months and aftercare.
• Fund and continue a variety of other programs, such as our clergy recovery series, our 30-day residential treatment series, our halfway house expansions, the restoration of our 1939 chapel, and the relocation and expansion of the gift shop and bookstore, all which keep our hospital a leader in drug and alcohol treatment, and the rehab clinic of choice over other highly regarded chemical dependency hospitals.

Our Philanthropic partners are people like you who have enriched their own lives while supporting the needs of others through donations from their estate plans.  There are a variety of ways that you can plan for your own financial security and still offer our hospital valuable support.  In addition, the emotional rewards, which can only be described by those who have felt them, make supporting us a life-changing experience.

Thank you so much for your interest in the Brighton National Addiction Foundation and considering donations in support of our philanthropic mission.  For more information on factors to consider as you plan your estate or to learn more on how to donate through wills and bequests, real estate, retirement assets, charitable lead trusts, appreciated stock, and charitable remainder trusts, contact foundation@brightonhospital.org.  With your gifts, donations and support, we will build upon this lead for the sake of all who look to us for caring, compassion and clinical excellence in the face of addiction, a life-threatening, chronic disease.

The Brighton National Addiction Foundation is a 501(c)(3) organization as classified by the Internal Revenue Service. Contributions are tax-deductible to the limits allowed by law for non-profit donations.  Organizations exempt under section 501(c)(3) are further classified as either public charities or private foundations.  The Brighton National Addiction Foundation is treated as a public charity and is qualified to receive tax-deductible bequests, devises, transfers, donations and gifts.  Brighton Hospital is located in Metro Detroit, Michigan (MI).

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