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Susan Shapiro Is Helping Emory Students Make a Difference in the World

Susan Shapiro

Susan Shapiro is supporting Emory's future through a gift in her estate.

Throughout her career, Susan Shapiro has tried to keep a finger on the pulse of clinical nursing, even when she traded her role in the emergency department for one in an office or a classroom.

Now assistant dean for strategic clinical initiatives at the Nell Hodgson Woodruff School of Nursing and corporate director for nursing research and evidence-based practice for Emory Healthcare, she is working to link teaching and research with nursing practice. "Nursing only really takes place between the patient and the nurse. We are here to serve bedside nursing by teaching nurses to evaluate research and incorporate it into practice," Shapiro says.

Because she puts her heart into nursing as much as her head, Shapiro worked with the professionals in the Office of Gift Planning to create a legacy gift that would reflect her passion for her profession. Her bequest to Emory will support programs within Emory Healthcare and the school of nursing.

"At Emory I have found a spirit and willingness to embrace the future that I have not seen anywhere else. They feel that the future is coming, so let's be a part of it and plan for it. They do not just sit and wait for it and try to cope," Shapiro says.

Much as she has been encouraged to be innovative in her research, she hopes to pass on the same opportunities through her estate gift. Planned gifts to all areas of academics, patient care, research, and service at Emory help ensure a bright future across the disciplines.

"We are helping to build a culture in the practice arena that is based on constant inquiry and improvement. That spirit is very alive at Emory Healthcare and the school of nursing," she says. "The students at Emory are going to make that difference in the world and I want to help them."

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A charitable bequest is one or two sentences in your will or living trust that leave to Emory University a specific item, an amount of money, a gift contingent upon certain events or a percentage of your estate.

an individual or organization designated to receive benefits or funds under a will or other contract, such as an insurance policy, trust or retirement plan

"I give to Emory University, a nonprofit corporation currently located at Atlanta, GA, or its successor thereto, ______________* [written amount or percentage of the estate or description of property] for its unrestricted use and purpose."

able to be changed or cancelled

A revocable living trust is set up during your lifetime and can be revoked at any time before death. They allow assets held in the trust to pass directly to beneficiaries without probate court proceedings and can also reduce federal estate taxes.

cannot be changed or cancelled

tax on gifts generally paid by the person making the gift rather than the recipient

the original value of an asset, such as stock, before its appreciation or depreciation

the growth in value of an asset like stock or real estate since the original purchase

the price a willing buyer and willing seller can agree on

The person receiving the gift annuity payments.

the part of an estate left after debts, taxes and specific bequests have been paid

a written and properly witnessed legal change to a will

the person named in a will to manage the estate, collect the property, pay any debt, and distribute property according to the will

A donor advised fund is an account that you set up but which is managed by a nonprofit organization. You contribute to the account, which grows tax-free. You can recommend how much (and how often) you want to distribute money from that fund to Emory or other charities. You cannot direct the gifts.

An endowed gift can create a new endowment or add to an existing endowment. The principal of the endowment is invested and a portion of the principal’s earnings are used each year to support our mission.

Tax on the growth in value of an asset—such as real estate or stock—since its original purchase.

Securities, real estate or any other property having a fair market value greater than its original purchase price.

Real estate can be a personal residence, vacation home, timeshare property, farm, commercial property, or undeveloped land.

A charitable remainder trust provides you or other named individuals income each year for life or a period not exceeding 20 years from assets you give to the trust you create.

You give assets to a trust that pays our organization set payments for a number of years, which you choose. The longer the length of time, the better the potential tax savings to you. When the term is up, the remaining trust assets go to you, your family or other beneficiaries you select. This is an excellent way to transfer property to family members at a minimal cost.

You fund this type of trust with cash or appreciated assets—and may qualify for a federal income tax charitable deduction when you itemize. You can also make additional gifts; each one also qualifies for a tax deduction. The trust pays you, each year, a variable amount based on a fixed percentage of the fair market value of the trust assets. When the trust terminates, the remaining principal goes to Emory as a lump sum.

You fund this trust with cash or appreciated assets—and may qualify for a federal income tax charitable deduction when you itemize. Each year the trust pays you or another named individual the same dollar amount you choose at the start. When the trust terminates, the remaining principal goes to Emory as a lump sum.

A beneficiary designation clearly identifies how specific assets will be distributed after your death.

A charitable gift annuity involves a simple contract between you and Emory where you agree to make a gift to Emory and we, in return, agree to pay you (and someone else, if you choose) a fixed amount each year for the rest of your life.

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