Donations to the community foundation come from people of relatively modest means to those with substantial financial resources. Many donors are interested in planned giving and name the Community Foundation in their charitable remainder trusts, charitable lead trusts, or bequests in their will. While cash contributions are most common, gifts of appreciated stock, charitable rollovers from an IRA, real estate, and life insurance are often made because of favorable tax implications. Virtually all of the contributions to the Eastern West Virginia Community Foundation are placed in permanently endowed funds and invested for long-term growth. The gains on these investment are used to award the grants. Most of our endowed funds award grants equalling approximately 5% of the market value of the fund annually.