Download Resources (PDF)

  1. Save Montana Income Taxes with a Charitable Gift Annuity:  A Legacy Qualifying for the Montana Endowment Tax Credit (METC) MSU Extension MontGuide
    (MT202012HR) (2020)
    (PDF Version) (HTML Version-ADA Accessible) [Order Online] 
    Explains how charitable gift annuities could be used to meet both the altruistic and tax savings goals of Montanans.

  2. Income Tax Impact While Selling, Gifting, or Leaving Property as an Inheritance (MSU Extension MontGuide)
    (MT202202HR) (2022) (PDF Version) (HTML Version-ADA Accessible) [Order Online]
    Before reaching a decision to sell, give, or leave property as an inheritance, owners should become aware of the income tax concepts of     basis and adjusted basis. Property owners should also know the difference between the stepped-up basis on inherited property and the carryover-basis on property the owner gifts during lifetime. This MontGuide will expand on the above concepts and illustrate the potential tax consequences.