A planned or deferred gift to NGEF is a meaningful way to create a lasting legacy of support. Planned giving enables you to arrange charitable contributions in a manner that maximizes your personal objectives while minimizing your tax burden. A planned gift may help you reduce or even eliminate capital gains, gift and estate taxes. The most common and simplest form of planned giving is a bequest – a gift that is made through a donor’s will. Individuals may include NGEF in their will by designating a specific amount or a percentage of their aggregate estate. Donors may also name NGEF as a residual beneficiary of their estates after payment of bequests to others. We encourage you to consult your attorney and/or financial advisor to determine your best course of charitable action. Planned Giving Brochure.