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We cast a vision for the Kingdom stewardship of declining churches.
Partnering with church leaders, we evaluate the future of their church and, when appropriate, oversee the legacy process of re-deploying church assets in support of other Kingdom impacting ministries.

Legacy Beneficiaries

One of the most important decisions a church makes is determining which Kingdom ministries it will bless through its end-of-life generosity.

What should your church consider when naming its Legacy Church beneficiaries?

  • Church Planting ministries;
  • International missions your congregation has historically supported;
  • Domestic missions your congregation has historically supported;
  • Christian Colleges, Universities, and Campus Ministries;
  • Benevolence Organizations (including the Kairos Benevolence Fund);

To comply with IRS regulations, all Legacy Church beneficiaries must be recognized as 501(c)(3) organizations (private inurement is specifically prohibited).

How should your church determine appropriate amounts for each beneficiary?

  • Smaller dollar amounts can be specifically designated to a beneficiary (generally $5,000 or less);
  • Larger dollar amounts should be determined by designating a percentage of the trust proceeds for each beneficiary;
  • We encourage you to limit the number of designated beneficiaries so that the amount received by each significantly blesses their ministry.

What happens if a specific beneficiary is no longer in active ministry when your Legacy Church proceeds are distributed?

Kairos has the responsibility to determine a successor beneficiary most in-line with the purpose of the beneficiary originally designated by the Legacy Church.

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