There are several meaningful ways to support causes you care about through a legacy gift. Donating your assets to a person or organization through your will is called a Charitable Bequest, and donating assets you have received through inheritance is called a Gift of Inherited Assets. Other options include trust-based donations and memorial gifts, such as in the form of condolence offerings. In recent years, more people have chosen to to make lasting impact through bequests, driven by the wish to give back to society or to express gratitude at the end of life.

At I-House, we are honored that an increasing number of members and former program fellows are considering legacy gifts as a way to pass on their values or the wishes of their loved ones to future generations. A legacy gift to I-House is not subject to inheritance or income tax, making it a thoughtful and tax-efficient way to contribute.

We offer free and strictly confidential consultations. Please feel free to contact our Legacy Gift Team. We will listen carefully to your wishes and offer heartfelt support to help you shape a bequest that aligns with your wishes and intentions.

I-House engages in a diverse range of activities, and we will be happy to propose meaningful ways to put your donation to use so that it aligns with your wishes and interests. The following are just a few examples:

In addition to the examples above, you may choose to support a program in which you were involved as a fellow or participant. Or you may be currently engaged in a philanthropic endeavor that you hope will continue into the next generation. We welcome the opportunity to hear your story and help shape a legacy that reflects your values.

With over 70 years of history, I-House has gratefully received a wide range of assets through legacy gifts.

Generally, non-cash assets such as land, buildings, stocks, and art collections are converted into cash before being accepted. However, there may be cases where we can accept them in their original form. We encourage you to consult with us in advance if you are considering a non-cash bequest or donation.

Once you have decided on the purpose and content of your gift, the next steps involve drafting a will and designating an executor. These procedures require legal expertise, so we recommend consulting with professionals, such as lawyers, judicial scriveners, or financial institutions.

I-House can also introduce you to trusted specialists. Upon request, we will guide you to appropriate resources that align with your intended donation

The following tax benefits apply to legacy gifts and gifts of inherited assets made to I-House:

Inheritance Tax
Donations via a Will (Bequests):
Assets bequeathed to I-House are exempt from inheritance tax.

Gifts of Inherited Assets:
Assets donated within the filing deadline for inheritance tax (within 10 months of the inheritance date) are exempt from inheritance tax.

Income Tax
Donations may be deducted from taxable income.

Deemed Capital Gains Tax
Donations of non-cash assets (land, buildings, stocks, etc.) to I-House, a public interest incorporated foundation, may be exempt from capital gains tax.
Normally, when such assets are donated to a corporation, income tax is imposed on the appreciation in value from the time the asset was acquired until the time of the donation (the so-called “deemed capital gains tax”).
However, when donating to a public interest incorporated foundation like I-House, a special exemption may apply under Article 40 of the Special Taxation Measures Law. To receive this exemption, donors must file a separate application with the tax office.

Depending on the donation amount, you may be honored through public recognition such as the Medal with Dark Blue Ribbon from the Japanese government or a donor nameplate at the I-House entrance.

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