Leave a legacy

The Giant Steps Legacy Circle

Ensuring Life-Changing Equine-Assisted Programs - Now and in the Future

“Whatever it is, the way you tell your story online can make all the difference.”
— Quote Source

The Giant Steps Legacy Circle recognizes and honors those who have named Giant Steps Therapeutic Equestrian Center as a beneficiary of their will, trust, IRA, retirement plan, life insurance policy, or other estate planning.

Legacy Circle members help:

  • Provide adaptive riding and unmounted horsemanship programs for children, adults, and veterans

  • Support scholarships and financial aid so that people of all means can participate

  • Ensure exceptional care for our horses and safe, high-quality facilities

  • Sustain our inclusive, affirming community for riders and families

If you have already included Giant Steps in your estate plans - or are considering doing so - please let us know. We would be honored to thank you, welcome you into the Giant Steps Legacy Circle, and acknowledge your generosity according to your wishes.

To learn more about the Legacy Circle and the difference your legacy gift can make, please contact:

Libby Porzig
Executive Director
Giant Steps Therapeutic Equestrian Center
Phone: 707-769-8900
Email: info@giantstepsriding.org

This information is for educational purposes only and is not intended as financial, legal, or tax advice.
Please consult with qualified advisors to determine what types of gifts are best for your personal situation.

Gifts That Pay Income

Certain planned gifts can provide you - and, if you wish, another beneficiary - with income for life or for a term of years, while ultimately supporting Giant Steps’ mission. These gifts may also offer meaningful tax benefits.

Charitable gift annuities

In exchange for your irrevocable gift of at least $20,000, Giant Steps – in partnership with the National Gift Annuity Foundation - can offer a charitable gift annuity that provides:

  • Fixed annual payments for life

  • An immediate income-tax deduction

  • Avoidance of capital gains tax

  • The satisfaction of knowing that your gift annuity will sustain the work of Giant Steps

Key features of gift annuities:

  • Can provide lifetime income to one or two income beneficiaries

  • Can be funded with cash or appreciated assets like stock

  • Avoidance of capital gains tax when gift annuities are funded with appreciated assets

  • Partial, tax-free annuity payments

  • When the annuity ends, the remainder will be distributed to further the work of Giant Steps for years to come

Sample rates for a one-life gift annuity (as of November 2025)

A “Legacy IRA” (QCD-funded CGA)

A “Legacy IRA” gift can help boost retirement income while providing future support to sustain Giant Steps’ mission. Many IRA owners age 70½ or older can make a one-time, lifetime QCD of up to $50,000 to create a charitable gift annuity (CGA).

By using your IRA to fund a gift annuity:

  • You receive guaranteed fixed payments for your lifetime.

  • The distribution from your IRA to create the CGA may be excluded from taxable income.

  • For IRA owners of RMD age, this qualifying distribution can count toward your RMD.

  • When the gift annuity ends, the remaining funds will support Giant Steps, helping riders and their families experience the transformative power of horses well into the future.


Charitable remainder trusts

Charitable remainder trusts (CRTs) can be a powerful way to convert appreciated assets into income while supporting Giant Steps in the future. When you create a CRT:

  • You transfer assets (such as appreciated stock or real estate) to the trust.

  • The trust can sell the assets without incurring immediate capital gains tax.

  • You (and/or other beneficiaries) receive income for life or a term of years - either a fixed amount (annuity trust) or a percentage of the trust’s value (unitrust).

  • You receive an immediate charitable income-tax deduction for a portion of the contribution.

  • The assets placed in the trust may be removed from your taxable estate.

  • When the trust term ends, the remaining assets are distributed to one or more qualified charities you designate, such as Giant Steps.

Because life income gifts can be complex, we encourage you to speak with qualified advisors. We are also happy to collaborate with you and your advisors to explore options.

Types of Planned Giving

Bequests
A charitable bequest is the simplest and most common form of a planned gift. A bequest is accomplished by indicating your intent to support Giant Steps in your Last Will and Testament or your Living Trust. You can gift a particular asset (shares of stocks), a specific dollar amount, or a percentage of your assets. Many donors leave their gift unrestricted so that the Giant Steps team can direct it to the area of greatest need. Others have specified a specific area of interest: youth programming, equine care, etc. Giant Steps can share with you a variety of naming opportunities to support you in your planning.

Beneficiary Donations
Another simple method of making a planned gift is to name Giant Steps as the beneficiary of an asset you own. This would be appropriate for assets that are not under the control of your will or trust. Examples of these so-called “will substitutes” are bank accounts, retirement plans, annuities, insurance policies, stock and savings bonds. All that is necessary to designate Giant Steps as the beneficiary of all or some of the account is to fill out the beneficiary designation form that can be obtained from the custodian of the particular account.

Charitable Gift Annuities
A Charitable Gift Annuity (CGA) is a very popular way to make a significant gift to Giant Steps while also gaining many personal financial benefits. A CGA is an irrevocable gift that provides lifetime fixed income. It also provides a significant charitable income-tax deduction to the donor in the year in which the gift is made based on the age of the donor.  Please contact the office to request information on CGA’s.

Charitable Remainder Trust
A more sophisticated and powerful type of planned gift is a charitable remainder trust (CRT). CRT’s permit donors to make significant gifts while at the same time: (1) earning fixed or variable income for life or a term of years, (2) avoiding capital gain taxes on the sale of highly appreciated assets (securities and real estate), (3) receiving a generous charitable income tax deduction at the time of the gift and (4) removing an asset from their taxable state. Since CRTs are trusts, the establishment of one requires the services of a knowledgeable attorney and the involvement of your personal professional advisors.

Retained Life-Estate Gift
A retained life-estate gift is usually a property that is irrevocably deeded to Giant Steps, but the donor retains the right to live in it for the rest of his or her life. It is wonderful gift option for seniors who have no heirs yet want to get their “estate in order,” and want to make a significant gift to Giant Steps during their lifetime. When the donor makes the gift, s/he receives a charitable income tax deduction based on the remainder value of the property. While living on the property, the donor is responsible for the maintenance, insurance, taxes and other ongoing expenses as if s/he still owned the property.  In addition to primary residences, farms and vacation homes are often used to establish a charitable life-estate agreement.

A Gift in Your Will or Trust

Whether you designate a specific amount or a percentage of your estate, making a gift to Giant Steps Therapeutic Equestrian Center in your will or revocable living trust is easy to arrange and costs nothing to make now.

You retain full use and control of your assets during your lifetime. Then, through your legacy gift, you can help ensure that riders of all ages and abilities continue to gain strength, confidence, and independence through our equine-assisted programs.

You may choose to:

  • Leave a specific dollar amount

  • Designate a percentage of your estate

  • Gift a specific asset, such as stock or other property

Many donors choose to leave their bequest unrestricted, allowing Giant Steps to allocate funds where they are needed most. Others prefer to support a particular area, such as rider scholarships, equine care, program innovation, or facility needs. We are happy to speak with you and your advisors about options that reflect your intentions.

To make a bequest to Giant Steps, consider adding wording like this to your will or trust:

“I give { ___________ percent of my estate, or description of asset, or ___________ dollars } to Giant Steps Therapeutic Equestrian Center, Inc., 1390 N. McDowell Blvd., Ste. G331, Petaluma, CA 94954, Tax ID: 68-0404917, to support its mission of enriching lives through the power of horses, team, and community.”

Legacy Givers

In choosing to make a legacy gift to Giant Steps, these individuals have ensured Giant Steps’ future. Their generosity has allowed us to establish a reserve fund, expand our youth programming, care for our horses, and generally move Giant Steps forward in significant ways. Each of these individuals had a unique story of now they found Giant Steps. One found us through a website search, another knew the founders, still another invested in us at the urging of his daughters, in honor of his late wife. Each has had an extraordinary impact.

Daniel Barkan – Unrestricted

Circle Oak Ranch Trust – Unrestricted

John P. Collins – Pope/Justice Fund for Equine Care

Raymond O. Dobson – Children’s Programming

In Loving Memory of Nanette and Ralph Lewis – Unrestricted