A gift of cash or securities is transferred to Trees For Tomorrow in exchange for a guaranteed, contractual life income paid monthly or quarterly. A portion of the total gift is invested and used to provide income for the donor, and the remaining portion qualifies as a present-interest gift. Part of the annuity income may be received as tax free. Capital gains due on the asset that was trasferred is paid over the annuitant's life expectancy.

Advantages to the donor include:

• Income for life - fixed payments.
• Possibility of one or two gift beneficiaries.
• Guaranteed contractual agreement with Trees For Tomorrow.