Traditionally, this is the most commonly used way that planned gifts are given to churches. Some types of commonly used bequests are:

1. Specific Bequest: A specific item which is distinguishable from all other items, such as a piece of property or a specific bank account.
2. General Bequest: Property which is similar to all other items of the same kind in the bequest, usually cash.
3. Residual Bequest: After the specific and general bequests are distributed, a bequest of all or part of the rest of the estate.
4. Contingent Bequest: This takes affect only if primary intentions are unmet or if beneficiary of the estate dies before the donor.
5. Percentage Bequest: Based on a percentage of the residue or of a named asset.

Many people have appreciated securities which are not paying competitive dividends and which, if sold, would create significant capital gains consequences. Gifting these securities allows the donor to claim a charitable tax deduction for the full value of the gift and avoid capital gains taxes.
Two common ways people give real estate are as an outright gift (tax benefits are similar to appreciated properties) and reserving a life estate. When reserving a life estate, the donor deeds their real estate to the charity and reserves the right to use the property for their life. The donor receives an immediate tax deduction.

All kinds of personal property can be given, cars, art, jewelry, boats, horses, etc. The tax benefits will vary depending on the value of the property given (as appraised by a certified person) and how the charity uses the gift.

Many ways are used to give a gift through life insurance. Some of the most common include giving: a paid-up policy; a policy on which premiums are still being paid; and a new policy to benefit the charity. Life insurance is used sometimes to replace the value of gifts given through charitable trusts.

Many pensions plans, IRA's, tax sheltered annuities, etc..., have a remainder amount left in the plan after the death of a donor (and possibly the donor's beneficiaries). A donor can name a charity in their plans for disposing of the remainder.

Unlike appreciated securities, "savings" bonds cannot be gifted to a charity. The owner has to cash them in and then give the proceeds. That means the donor can get charitable income tax credit on their gift, but cannot avoid paying taxes on the accrued interest. However, if such a bond is given to the charity through a person's will, the income and estate taxes can be avoided. If they are given to heirs, income taxes are still due on the accrued earned income. Therefore, "savings" bonds make excellent gifts through a bequest.