Three Fires Council

BSA, Three Fires Council
Norris Scout Center

415 North Second St.
St. Charles, IL 60174
P: (630) 584-9250

 
Norris Scout Shop
P: (630) 797-4614
Deicke Scout Shop
P: (630) 231-3192
Hours & Locations
 
Be a Scout

Donate to Scouting

UStream  UStream Video Project

Facebook: threefirescouncil.bsa Twitter: TFC_BSA YouTube: ThreeFiresCouncilBSA

Council Calendar

May 2012
S M T W T F S
29 30 1 2 3 4 5
6 7 8 9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 29 30 31 1 2

Upcoming Events

Wed May 23 @07:00PM - 10:00PM
Climbing Training
Thu May 24 @07:30PM -
Activities Committee
Thu May 24 @07:30PM -
FOS Victory Party
Sat May 26
Scout Shops Closed
Mon May 28
Memorial Day
Mon May 28
Norris Service Center & Scout Shops Closed
Mon May 28 @11:00AM - 12:00PM
FF Memorial Day Parade Participation
Tue May 29
Ascension of Baha'u'llah*
Wed May 30 @07:00PM - 09:00PM
TFC Web Committee
Fri Jun 01
OA Spring Fellowship

TFC Register for Upcoming Events

2012 OA Lodge Dues
2011-12-01 - 2012-10-01

Spring Pack Roundup Materials
2012-01-11 - 2012-06-30

OA Spring Fellowship
2012-06-01 - 2012-06-03

Baloo & OLS for Webelos Leaders
2012-06-08 - 2012-06-10

FF Native American Craft Day
2012-06-09

National Youth Leadership Training
2012-06-17 - 2012-06-23

Council Recognition Banquet
2012-06-21

Jamboree Shakedown
2012-07-13 - 2012-07-17

Wood Badge Orientation
2012-08-05

2013 National Jamboree
2013-07-15 - 2013-07-24

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Support Scouting
The Kevin D. Grieco Flag Pole Memorial PDF Print E-mail
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 The Kevin D. Grieco Flag Pole Memorial

Kevin D. Grieco was an Eagle Scout, a Brotherhood member of the Order of the Arrow, and an Assistant Scoutmaster and Ranger Crew
Advisor with Boy Scout Troop 575 in Winfield, Illinois. He was also a son, a brother, a husband, and father of two beautiful children. He was
a Staff Sergeant in the Illinois Army National Guard who dedicated his life to his family, friends, Scouting, his community, and
proudly to his country.

On October 27, 2008, SSG Kevin D. Grieco gave his life for his country when he was killed by a suicide bomber in Baghlan Province, Afghanistan during Operation Enduring Freedom. The Scouts of Three Fires Council and members of Kevin’s Army National Guard unit will honor Kevin by erecting a Flag Pole Memorial at BSA Camp Big Timber in Elgin, Illinois. Kevin spent much of his Scouting career camping and guiding the Scouts of the Three Fires Council at this camp. Construction is set to begin on July 7th with the dedication set for Saturday, September 22, 2012. Funds and materials
are needed for the purchase of flag poles, concrete, construction supplies, and heavy equipment rentals.

You can help honor this brave young man and hero from our community who gave so much, by donating to the Kevin D. Grieco Flag Pole Memorial. Donations can be dropped off at or mailed to: BSA Norris Center, 415 N. 2nd Street, St. Charles, IL 60174 or BSA Diecke Scout Shop, 155 West Roosevelt Road, West Chicago, IL 60185. Checks should be written out to “Three Fires Council” and on the memo line write “Kevin D. Grieco Flag Pole Memorial.” For more information on donating funds, materials, labor, or equipment please call Stan Smolucha at (630) 235-1858.

 
Support Scouting Through Car Donation PDF Print E-mail
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One Car Helps Scouts

 
Distinguished Citizen Luncheon PDF Print E-mail
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Information coming soon on the 2012 Distinguished Citizen Luncheon

 
Certificate of Insurance PDF Print E-mail
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BSAIf you need a Certificate of Insurance, please download the Request for Certificate of Insurance form and fill it out completely. Mail or fax it to:

 

Norris Scout Service Center
415 North Second Street
St. Charles, IL 60174

Attn: Marian D’Argento - 630-797-4606 or Lorel Brockway - 630-797-4605


Main Phone: (630) 584-9250

FAX: (630) 584-8598


 
Matching Gifts PDF Print E-mail
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BSA

 

              Matching Gifts

Each year hundreds of volunteers make contributions to the Three Fires Council and then work with their employer to match their gift.  Many companies will do a 2 to 1 match or even 3 to 1 match and some will match your volunteer hours to Scouting.  Please look into this unique opportunity with your employer to see how you can have a bigger impact on Scouting!

You Too Can Make a Difference Through Matching Gifts From Your Employer

Contact your Human Resources Department and fill out a matching gift form to match your Friends of Scouting contribution or for your hours of volunteer service.  Submit the form to your company or mail it to the Council depending on the instructions.  Once the Council receives the form we will verify the gift or the hours of service and return to your employer to match your Scouting contribution.  You will make an even greater impact on Scouting!

To help with this we are asking that everyone write down their employer on the employer name line on the FOS Card. If you are not sure if your company offers a matching gift program we can follow up to try and secure more matching gift funds.
 
How do I get my gift matched?

Each company has its own guidelines for employees, spouses, retirees, and widows/widowers. Most corporate procedures are very simple:

  1. Request a Matching Form from your company, usually HR or payroll.
  2. Complete and submit the form to Three Fires Council with your gift.
  3. Three Fires Council will verify the completed form and return it to the company.
  4. The company issues a matching gift contribution to Three Fires Council.

Click here for a list of Matching Gift Companies. Please check with your companies HR Department if they are not listed here. Let us know if we should add your company.

For more information on matching gifts please contact Ron Wentzell by  This e-mail address is being protected from spambots. You need JavaScript enabled to view it

 

 
Daily Good Turn PDF Print E-mail
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Daily Good Turn Doner

Welcome to the bi-annual Daily Good Turn Newsletter page! 

For over 100 years, Scouting’s purpose has been to prepare young people for a lifetime of leadership. As we move past a great milestone, we not only reflect on our rich history, but lay the foundation for a strong future. Our communities will never outgrow the need for thoughtful, responsible leadership. When you invest in the Boy Scouts of America, you’re not only supporting today’s youth, you’re investing in future leaders.

OCTOBER 2011 - Daily Good Turn Newsletter - #2

 MAY 2011 - Daily Good Turn Newsletter - #1

 

Our Daily Good Turn newsletter is emailed to our Benefactors, Donors & Sponsors. If you would like to opt-in to receive this, opt-out, or change your email address, please click on the desired link & follow the prompts. 

OPT IN to this Newsletter    or   OPT OUT of this Newsletter

 
Donor Advisory - The 2010 Tax Act PDF Print E-mail
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BSADONOR ADVISORY: YEAR END TAX BILL 2010-2011 UPDATE

On December 17, 2010, the President signed into law The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. In other words, The 2010 Tax Act. This bill restores many previous tax benefits, and adds some new ones. Here is a summary of some of the most important provisions affecting charitable gifts and income, gift, and estate tax. This is NOT a comprehensive overview; it is intended to better inform your council board, volunteers, and donors about the new law, and help them maximize their gifts to the BSA.

 
Paper Recycling Program PDF Print E-mail
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Paper RetrieverThe Norris Scout Center of Three Fires Council now hosts a community paper recycling program called the Paper Retriever.  It is not just for the building to use but for the whole community as well; and since we earn money for all the paper collected each month, we need your assistance.

Please bring all of your magazines, mail, newspapers, catalogs and office papers to the green and yellow bin in our parking lot; but do not include cardboard or phone books.

The paper is recycled by AbitibiBowater and used to make new newsprint. The entire process, from the time our bin is picked up to the time the newspaper is printed, only takes about two weeks. To celebrate Earth Day we can double our money in the month of April by recycling 2 tons (4,000 lbs.) of paper.  Looking at some of our desks this should be easy.  Please take advantage of this opportunity and do some spring cleaning and recycle the needless paper.

 

I have attached a list of what paper we can recycle and what cannot be recycled in our bin.  Also here are the resource savings for every ton of paper we recycle:

•    4,102 kwh less electricity
•    60 Lbs less air pollution
•    7,000 gallons less of water
•    3.3 cubic yards of landfill space

Thank you for your continued support of this important fundraising effort and let me know if you have any questions.

Ron Wentzell
Director of Development

 
Insurance PDF Print E-mail
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Boy Scouts of AmericaInsurance Information for BSA Volunteers

Brief outlines of insurance coverages provided by or through the local council:
    Comprehensive General Liability Insurance
    Automobile Liability Insurance
    Council Accident and Sickness Insurance Plan (Health Special Risk, Inc.)


 Below are a brochure and several forms that are necessary to report an accident, injury, or illness to Health Special Risk, Inc. These forms should be copied and distributed to all unit leaders and given to parents or volunteers when there is an incident that is covered by the insurance company. Contact

Attn: Marian D’Argento - 630-797-4606 or Lorel Brockway - 630-797-4605 at the Three Fires Council office if you have a question related to insurance or need help with filing a claim.

Insurance Information & Forms


Certificate of Insurance


Insurance Coverage

May 2010 Update

Below are brief outlines of insurance coverages available to volunteers and chartered organizations.

Comprehensive General Liability Insurance

This coverage provides primary general liability coverage for registered volunteer Scouters with respect to claims arising out of an official Scouting activity with the exception that the coverage is excess over any insurance that may be available to the volunteer for loss arising from the ownership, maintenance, or use of a motor vehicle or watercraft. This insurance is available only while the vehicle or watercraft is in the actual use of a Scouting unit and being used for a Scouting purpose. Coverage is more than $5 million for bodily injury and property damage.

The insurance provided to unregistered Scouting volunteers through the general liability insurance program is excess over any other insurance the volunteer might have to his or her benefit, usually a homeowners, personal liability, or auto liability policy.

The general liability policy does not provide indemnification or defense coverage to those individuals who commit intentional and/or criminal acts. The Boy Scouts of America does not have an insurance policy which provides defense for situations involving allegations of intentional and/or criminal acts.

Automobile Liability Insurance

All vehicles MUST be covered by a liability insurance policy. The amount of this coverage must meet or exceed the insurance requirement of the state in which the vehicle is licensed. (It is recommended, however, that coverage limits are at least $100,000 combined single limit.)  Any vehicle carrying 10 or more passengers is required to have limits of $500,000 single limit. In the case of rented vehicles, coverage limit requirements can be met by combining the limits of personal coverage carried by the driver with coverage carried by the owner of the rented vehicle. All vehicles used in travel outside the United States must carry a liability insurance policy that complies with or exceeds the requirements of that country.

Chartered Organizations for Scouting Units

The general liability policy provides primary liability insurance coverage for all chartered organizations on file with the BSA for liability arising out of their chartering a traditional Scouting unit. Automobile and maritime liability coverage is provided on a secondary or excess basis. All vehicles used in Scouting activities must be covered by automobile liability insurance with limits that meet or exceed the requirements of the state in which the vehicle is licensed. All boats/vessels used in Scouting must be insured by the owner for liability exposures. The amount of coverage is determined by the size and usage of the boat. $1 million is recommended.

Chartered organizations do not need a certificate of insurance. The chartered organization endorsement is a part of the insurance policy contract and is enforceable under the policy contract.

Accident and Sickness Coverage

Accident and sickness insurance (also known as accident and health insurance) coverage for Scouts and Scouters furnishes medical reimbursement in case of death, accident, or sickness within the policy amounts. Information regarding unit accident coverage is available through the local council.

Who is covered?

  • All registered youth and seasonal staff.
  • Registered leaders and volunteer leaders.

2011 Council Accident and Sickness Insurance - Update

Effective with the renewal of our Scouting Accident and Sickness Insurance policy February 1, 2011, the following changes will take place:

  • ELIMINATION of the “1st $300.00 paid as Primary, the Excess” provision.
    Effective September 1, 2010, all plans will change to be FULL EXCESS INSURANCE PLANS from first dollar.
  • ADDITION OF THE FOLLOWING TO THE Dismemberment schedule:
    • For Loss of Speech AND Hearing in Both Ears:
      The policy would pay 100% of the Principal Sum = $10,000.00
    • For Loss of Speech OR Hearing in Both Ears:
      The policy would pay 50% of the Principal Sum = $5,000.00
    • For Loss of Hearing in One Ear:
      The policy would pay 25% of the Principal Sum = $2,500.00

Benefits remain unchanged and include:

ALL PLANS

Accidental Death

$10,000

ALL PLANS

Accidental Dismemberment

20,000

ALL PLANS

Accident Medical

15,000

Council/Camping

Sickness

7,500

ALL PLANS

Dental Treatment

5,000

Unauthorized and Restricted Activities

The Boy Scouts of America general liability policy provides coverage for a bodily injury or property damage claim that is made and arises out of an Official Scouting Activity. The Guide to Safe Scouting contains a listing of Unauthorized and Restricted Activities. Unauthorized activities are not considered Official Scouting Activities. Volunteers (registered and unregistered), Units, Chartered Organizations and Local Councils are jeopardizing insurance coverage for themselves and their organization by engaging in unauthorized activities. PLEASE DO NOT PUT YOURSELF AT RISK.

 

 
Thank You - Friends of Scouting PDF Print E-mail
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Thank You Friends of Scouting from Three Fires Council, Scout Executive, Matt Ackerman For over 100 years, Scouting's purpose has been to prepare young people for a lifetime of leadership. Today, as we move past a great milestone, we not only reflect on our rich history, buy lay the foundation for a strong future. When you invest in the Boy Scouts of America, you're not only supporting today's youth; you're investing in future leaders. 

To pay a pledge online click here.  Please refer to your Prospect ID on your billing statement. 

 
Capital Campaign PDF Print E-mail
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alt       Scout Adventure Camp Campaign

The Three Fires and Des Plaines Valley Councils have planned a historic and exciting project, a joint Scout Adventure Camp, representing a first in Scouting.  The Councils are engaged in the development and operations of a Scout resident camp and a year-round camp for all levels of Scouting at the Adventure Camp.


The camping adventure is the heart of Scouting.  The building of our Adventure Camp will both recruit and retain Cub Scouts who will continue to benefit from the objectives of the Boy Scout to build character; train boys in the responsibilities of participating citizenship; and develop their personal fitness. 

 

Donate to Scout Adventure Camp

_________________________________________________________________________________________________

 

 

The Campaign – The Time is Now!

Now, more than ever before, Scouting needs you. Boys today are facing challenges never imagined. The heart and soul of our Scouting program is the outdoor adventure. Boys are naturally attracted to the outdoors and the outdoors is where a boy learns skills, confidence and character that will carry him successfully through his adult life. The addition of Cub Scout Adventure Camp is a comprehensive project that will ensure that the next generation of young people – our children and grandchildren – will have first-class camping facilities that will provide them with memories to last a lifetime. To make these plans happen, Three Fires and Des Plaines Valley Councils are embarking on a historic joint campaign. The joint capital campaign will allow us to add a number of new educational and high adventure opportunities for Cubs, Scouts and their families. Through the development of a Cub Adventure Camp at the Adventure Camp Ranch, we will be positioned to train and raise a new generation of young men through the Scouting program. We hope you will partner with us to fulfill the need to bring fun, adventure and education to children, young adults and families throughout our region. The children of today need the structure, the adventure and the challenge of Scouting.

 

 


For more information please contact:  Des Plaines Valley/Three Fires Councils - Adventure Camp, 415 N. Second Street, St. Charles, IL 60174 (630) 584-9250

The Three Fires and Des Plaines Valley Councils have planned a historic and exciting project, a joint Cub Scout Adventure Camp, representing a first in Scouting. The Councils are engaged in the development and operations of a Cub Scout resident camp and a year-round camp for all levels of Scouting at the Adventure Camp Ranch.

The camping adventure is the heart of Scouting. The building of our Adventure Camp will both recruit and retain Cub Scouts who will continue to benefit from the objectives of the Boy Scouts to build character; train boys in the responsibilities of participating citizenship; and develop their personal fitness.


  

Scout Adventure Camp

 

Plans call for a Cub Scout Adventure Camp that will offer boys aged seven to ten years of age, a chance to learn, have fun and enjoy experiences that will enrich and shape their lives.

Through these programs, boys will be encouraged to explore, to observe and to play – and their parents and families will have the opportunity to participate with them, offering a unique way to strengthen their family bonds. A Cub Scout Adventure Camp can offer a variety of opportunities for boys to build life skills while letting their imaginations go wild and also provide families with a way to spend quality time together.

The outdoors is Scouting’s classroom. Camping is fun and exciting—an adventure every Scout eagerly awaits. Camp fires, tents, cabins, hikes and the great outdoors—these are the images of Boy Scout summer camp. No doubt it is a place of fun and excitement, but hidden within the adventure, lies the true reason such camps are offered to Scouts, physically and intellectually challenging activities, new and rewarding experiences, and supportive and caring relationships with peers and adults. Each boy is accompanied by a parent or attends the camp under the guidance of a fellow Cub Scout’s parent. The environment and activities provided help boys experience healthy youth development.


What is Cub Scout Adventure Camp? - Find out more about this exciting joint venture!

Cub Scout Adventure Camp Campaign - Find out more about why you should help!

Frequently Asked Questions - Answers to the most commonly asked questions about the property development!


 
eBay Sales Can Now Benefit the Three Fires Council PDF Print E-mail
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In response to some recent inquires about auctions and selling items to benefit the Council, TFC is now registered as an official charity on eBay.  Now if you sell something on eBay you can designate a portion to support the Boy Scouts of America, Three Fires Council! Here is the link to our page: http://donations.ebay.com/charity/charity.jsp?NP_ID=30763

 
Request a BSA License Plate PDF Print E-mail
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BSA Licence PlateIn order to establish the BSA plates a minimum of 850 people need to return the request form to the Secretary of State's office indicating their interest in the Boy Scout License Plate. It’s not an order; just an expression of interest. Please share this request form and encourage all Scouters to return the filled out form to the Secretary of State. The form is available to be faxed or e-mailed to the Secretary of State in order to continue the count toward the 850.

BSA Licence Plate Info   Please spread this information to your Scouting friends to help generate interest and get the word out.  This does not commit you to buying the plates. You can also call the Secretary of State office in Springfield at 217-558-6148 and speak to Karla to get on the list. We need 850 requests to get the Boy Scout plate started and right now the list is at 231 names and counting as of April 2012. 

Background info: On August 22, 2007, the Governor of Illinois signed into law Public Act 95-0320 commonly known as the Boy Scout & Girl Scout License Plate bill. This Act creates four (4) passenger license plates: Boy Scout; Eagle Scout; Girl Scout; & Gold Award. For each plate purchased, $25.00 is deposited into a special fund with the Secretary of State. Upon yearly appropriation, the $25.00 is issued as grants to the Illinois Councils of the Boy Scouts & Girl Scouts on a pro rata basis, according to the number of each type of plate sold. Grants shall be made to the county division in which the plates are sold.

 
Unit Finance Guidelines PDF Print E-mail
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Unit Gifts and Tax Exempt Status

 

Unit Money-Earning Application Form - This form is required BEFORE your unit has a fundraising activity.

Unit Fundraising Do's and Don'ts

Specific Instructions for Units (Packs, Troops, Posts) to Complete IRS Form SS-4, Application for Employer Identification Number (EIN) IRS Form SS-4

The Current IRS Form SS-4 must be carefully completed to meet BSA requirements.  This procedure is necessary because 1) some chartered organizations do not have an EIN or will not permit units to use their number, and 2) financial institutions require an EIN or Social Security number for all interest-earning accounts and checking accounts. If a unit does not have its own EIN, all financial transactions are attributed to the individual unit leader who provided his or her Social Security number.

 

 

 

 

 

 

 

 

 

 

 

Policies and Procedures for Unit Finance
Learn about when you can wear the uniform, tips on raising money along with the10 Guides to Unit Money Earning


 
Things Our Council Needs PDF Print E-mail
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BSA - TFCThere are many ways you can help Scouting in Three Fires Council. This page contain a list of items that our council could use to help better our Scouting program for the youth that we serve.

 


If you can assist, please contact Ron Wentzell, Director of Finance Service at 630-797-4615. Thank you for your support!

 Camp Freeland Leslie Wish List

CFL Donation Wish List for 2012
Attached is a list of things that Camp Freeland Leslie could really use for the 2012 camping season. Some of these are small things & some are very large, but take a look at the needs wants & dreams of our camp, & if you can assist with any of these items or wish to make a donation toward specific items, please contact Pete Dillenburg at the Norris Scout Center 630-584-9250. Thank you for your help! – The folks at CFL


BSAHelp Out Our Camps!

There are many ways to help out our camps while helping the Scouts save on their operating budget.

Gifts-in-kind is a simple concept whereby the Boy Scouts accept the donation of a product that it would normally have purchased through its annual operating budget. The key is that the donated product meets the specifications of what would have been purchased; making the item donated a “budget relief” for the council.

Specific project support is a concept whereby the Boy Scouts account and credit specific costs related to a particular program or activity from the operating budget. The costs are separated and written up as a “project” so that the potential donor knows exactly what he or she is supporting financially. This is an excellent way to match donor interests with specific budgetary expenses that are already a part of the council’s operating budget.

If you would like to support in one of these ways please check out our Program Support Brochure.

Fun Water CBT Camping Friendship

 
Memorial Tribute Fund PDF Print E-mail
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BSA LogoThe Memorial/Tribute Fund of Three Fires Council is a way to recognize the Scouting experiences of a deceased Scout or Scouter.

  

 MEMORIALS and OTHER DESIGNATIONS

The following are New Memorials/In Honor of/In Celebration of the following:

 

 

IN MEMORY of Kevin Grieco

 

 

 

FROM: William & Barbara Paschke
Donald & Joyce Cook
Thomas & Mary Wills
John A Grieco, Jr & Dorothy Key
Anthony Tantillo
Stan The Paint Man Inc
VFW Post 11018 of Bartlett, IL
Sr. Elaine M. Clement

IN MEMORY of Dorothy Griffin

FROM: Mike Koehne                                                                                                                                                                              TFC Training Committee                                                                                                                                                                       TFC Staff                                                                                                                                                                                           Faith United Methodist Church
Freda Whittle
Diane Michelson

 

 

IN MEMORY of Cliff Harris

FROM: Emma Elk
Paul & Linda Rode
Sharon & Rick Simonson

IN MEMORY of Terry Braman

FROM: Amber Lima
Glenn & Susan Gara
George & Marianne King
Eleanore Braman
Richard & Karen Liebenow
E. E. Pauly
Mary Pratt
James & Margaret Engel

IN MEMORY of Walter Gannon

FROM: Rita Gannon
Robert Campen
 

 
Real Estate Gifts PDF Print E-mail
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Real Information on Real Estate Gifts

Let the Land do the Work

Land ownership has always been part of the American Dream. On farms across the country, the hope was to work the land and prosper. Now, working the land may mean developing it or renting it or simply holding it, but the popularity of real estate as an investment asset remains high. Land and its improvements account for 30-40% of the average individual’s net worth.

Real estate as an investment asset
Like other assets, people usually invest in real estate expecting growth, income or some combination of the two. Land can be an outstanding growth investment, steadily increasing in value over time. In fact, it may be the most highly appreciated asset that many people own. Unfortunately, that appreciation can create problems if the owner decides to sell the land or give it to a family member.

Land can be an excellent income investment, too. Sometimes, however, income expectations from rental or farm properties can be frustrated by the costs associated with ownership (such as taxes, insurance and maintenance).

Unique benefits from charitable giving
For some, an investment in real estate may have outlived its usefulness. A gift to the Boy Scouts might provide relief from management burdens and a welcome tax deduction for the property’s fair market value. In addition, the gift can usually be structured to create an income stream for the donor or members of her family.

 

Ways to Make a Real Estate Gift

Outright Gift
An outright gift of real property generates a charitable income tax deduction equal to the fair market value of the property. The gift also removes the property from your estate and, where appreciated property is gifted, generally avoids capital gains tax.

Life Estate
Timing can be important in real estate gifts. Retaining a life estate allows you to finalize the gift but keep the use of your property for the rest of your life. Though the council has no right to use or possess the property until after your lifetime, you receive an immediate income tax deduction for part of the property’s value.

Wills and Bequests
Another way to make sure you have the property if you still need it is to simply make a specific bequest in a will or codicil. This doesn’t provide any current income tax benefits, but such a gift can help with estate taxes by removing the property from your probate estate at death. Meanwhile, you can still use the property during your life.

Gift Sale or Bargain Sale
It’s possible to give a partial interest in land instead of donating the entire property. When the property is sold, the proceeds are distributed accordingly. This type of transaction is called a “gift sale.”

A bargain sale might be another option: selling the property to the council for less than its fair market value. This kind of transaction is part sale and part gift. The council gets a good deal; the donor gets sale proceeds and a tax deduction for the difference between the sale price and the property’s value.

Charitable Remainder Trust
These can be one of the best vehicles for gifts of real estate. If the property is income-producing, a charitable remainder unitrust can pay out the income earnings from the property to the income beneficiaries of the trust. If the property is not income producing (such as undeveloped land, or a vacation home), then the trust can sell the property and invest the proceeds in something that generates income.

 

What Kinds of Real Property Might be Contributed?

A Personal Residence
Homes are the most common type of real estate, although not necessarily the most valuable. When a home is no longer needed, or if it is needed only for a limited duration, a residence may then be an appropriate gift.

A Vacation Home
As time passes, many people discover that a family vacation home is no longer used, because the family has grown or the location is no longer convenient.

Commercial Property
Potentially the most valuable real estate, commercial property raises complex issues. Environmental concerns, limited marketability, and sources of financing may be associated with the property. Nonetheless, commercial property generally produces income, which may eliminate the need to immediately sell the property to create an income stream.

Raw Land
Raw land may be an appropriate gift to the council, particularly if it has development potential. Developable raw land includes:

Farmland – which may not have immediate development potential, and may have a narrow market and/or zoning restrictions. Nonetheless, farmland remains attractive as a charitable gift, since its value is based on its existing use and not on a future change in status.

Undeveloped Commercial Property – which may be donated to the council at any stage: from agriculture, to groundbreaking, to fully developed and ready to lease. The issues at each stage are complex, both to the council and to donors, and competent legal counsel should be consulted.

 

Issues to Consider

Environmental Issues: Should be identified and addressed before a gift is made or accepted.

Marketability Issues: Must be considered, particularly if the donor is interested in an income stream. To generate the income, the property generally must be sold fairly soon after the gift is accepted.

Valuation Issues: Must be resolved to ensure that the deduction is upheld. Be sure you know the property’s appraised value, and your basis in the property.

Mortgaged Property: Generally does not make a good gift. The charitable tax deduction is reduced by the mortgage amount and the donor is treated as having taken an equivalent amount into income, no matter who is responsible for the debt.

For More Information

Thank you for your interest and continuing support of Scouting. We would be pleased to visit with you or your advisors about gifts of real estate or other gift ideas. You may also want more information about what Scouting and your local council is doing for our youth and community. Feel free to contact us as follows:

 

Three Fires Council
415 N. Second Street
St. Charles, IL 60174
630-584-9250

 

Neither the author nor this organization is engaged in rendering legal or tax advice.  Rather, this publication is intended to provide only information of a general character.  Both state and federal laws may apply in certain situations, and may change periodically.  For advice in specific cases, the services of an attorney or other professional advisor should be obtained.