For many people, including a bequest as part of your written will is the simplest way to make a legacy gift for Clean Water.

With that in mind, we have prepared this information as a general introduction to bequests that can benefit Clean Water Action or Clean Water Fund.

Getting Started: Making a Plan

Your first step is to make a plan, in the form of a written will or a modification of an existing will, if you already have one. Your plan should be developed in consultation with qualified legal counsel (a lawyer with estate planning expertise).

In planning your legacy gift for Clean Water, you will consider two basic questions:

1. Which Clean Water organization will you support?
2. What type of bequest makes sense for you?

Following the below discussion of these two questions, are examples of bequest language which can be modified to suit your specific needs.

Which Organization to Support?

Two leading Clean Water organizations have collaborated to produce this information. Either or both would welcome the financial support made possible by the foresight and generosity of your legacy gift. They are:

Clean Water Action
501(c)(4) nonprofit, supports legislative lobbying and grassroots campaigns; contributions are not tax deductible^*.

Clean Water Fund
501(c)(3) nonprofit, supports research, education, outreach and action; contributions are tax deductible (to the extent allowed by law).

Because contributions to Clean Water Action are not tax deductible, it can sometimes be more challenging to raise funds for the organization. This means that even a relatively modest bequest (a small percentage or specific dollar amount) can yield significant benefit in helping Clean Water Action fight for stronger clean water laws and their enforcement.

Even if your own financial situation makes it more advantageous to make a substantial legacy bequest to Clean Water Fund (tax deductible), you may still wish to make an additional, smaller bequest to Clean Water Action (not deductible).

^* Note: Whether or not tax deductibility should be a consideration for any bequests you make in your will is determined by the unique characteristics of your own financial and estate planning circumstances. For many people's estates, tax deductibility either doesn't matter or may not be all that important. If that is true in your case, you may wish to direct a bequest to Clean Water Action. This is one of several questions to explore with a qualified estate planning professional, as you prepare or update your will and other estate plans.

What Type of Bequest Makes Sense for You?

There are three main types of bequests. Your legal/estate planning professional can help you identify and adopt the kind(s) which make the most sense for your own estate planning needs.

• Specific Bequest
  Your written will designates the specific dollar amount, the specific percentage, or the specific property/asset you wish to go to Clean Water Action and/or Clean Water Fund.

• Residual Bequest
  Your will instructs that after all taxes, legal/accounting expenses and other specific personal and/or charitable bequests have been paid, the remaining amount (the "residue") goes to the organization(s) you specify.

• Contingent Bequest
  Your will can be written to specify certain conditions which must be met before a bequest is transferred to Clean Water Action and/or Clean Water Fund. This type of bequest is typically designed to address a personal "what if" scenario. For example, if an individual who is to receive a bequest under your will is no longer living at the time of your death, then you may specify that the bequest originally designated for them would go instead to a designated charity.

Depending on your specific situation, it is conceivable that you might choose to implement some combination of each of these three main types of bequests in your own will (specific bequest; residual bequest, and/or contingent bequest).

Sample Language for your Clean Water Bequest

Samples for a one-paragraph Specific Bequest:

Specific bequest example #1:

"I hereby give and bequeath to Clean Water Fund, a non-profit District of Columbia corporation whose principal office is located at P.O. Box 34098, Washington, DC, 20043-4098, tax I.D.#52-1043444, the sum of $_____________ to be used for its general purposes."

Specific bequest example #2 (percentage):

"I hereby give and bequeath to Clean Water Fund, a non-profit District of Columbia corporation whose principal office is located at P.O. Box 34098, Washington, DC, 20043-4098, tax I.D.#52-1043444, ____% of my estate to be used for its general purposes."

Specific bequest example #3 (designated asset(s)):

"I hereby give and bequeath to Clean Water Fund, a non-profit District of Columbia corporation whose principal office is located at P.O. Box 34098, Washington, DC, 20043-4098, tax I.D.#52-1043444, _____________ to be used for its general purposes." [fill in a written description of a specific investment, insurance or bank account, real property or other asset(s).]

Sample for a one-paragraph Residual Bequest:

"I hereby give and bequeath to Clean Water Fund, a non-profit District of Columbia corporation whose principal office is located at P.O. Box 34098, Washington, DC, 20043-4098, tax I.D.#52-1043444, all of the rest, residue and remainder of my estate, both real and personal, after providing for the specific provisions of this Will, to be used for its general purposes."

In the above Residual Bequest example, if the intended gift is to be less than 100% of the residue, then the phrase "all of the rest" would be replaced with, "___% of the rest."

Correctly Identify the Beneficiary Organization(s) in Your Will

By using precise language to describe the organization(s) which will receive legacy gifts under your will, you can help simplify the will's execution and make sure your gifts reach the right charities more quickly.

The correct organizational names, addresses and tax I.D. numbers are as follows:

Clean Water Action
(not tax deductible)
P.O. Box 34098
Washington, DC 20043-4098
tax I.D.#23-7128611

and

Clean Water Fund
(tax deductible to the extent allowed by law)
P.O. Box 34098
Washington, DC 20043-4098
tax I.D.#4510270749

For Additional Information please contact:

Jonathan A. Scott, Director of Legacy Gifts
Clean Water Fund & Clean Water Action
P.O. Box 34098
Washington, DC 20043-4098

By phone: 202-895-0438
By e-mail

All inquiries treated in confidence.

The information on these pages is intended only as a general introduction to bequests as a form of legacy giving. Please be sure to consult with qualified legal counsel in preparing your estate plans.