Planned Giving
Making a bequest to Shambhala provides an important legacy for the future, ensuring the growth
of Shambhala for generations to come.
How to Name Shambhala in Your Will
What we refer to as “Shambhala International” in the broadest sense is composed of
many different legal entities in the United States, Canada, and Europe. People who wish
to make a bequest to a part of the Shambhala International mandala in their will or other testamentary
document may wish to specify the entity or purpose to which they wish their gift to be designated.
This document will assist in understanding how such a gift should be stated.
Note: There are several issues of corporate reorganization presently under consideration that may
significantly change some of the information in this document. Please check with the International
finance office if you have any questions.
Giving to Shambhala in the United States
1. Shambhala International (Vajradhatu) is the principal corporation in the United States. It is
a Colorado nonprofit corporation and has been determined to be a charitable church organization
and association of churches by the Internal Revenue Service. General gifts for the benefit of Shambhala
as a whole may be made as follows:
“I give two hundred thousand dollars to Shambhala International (Vajradhatu), a Colorado nonprofit
corporation and a church of the Buddhist religion.”
This is a general, unrestricted gift, and the use of the funds will be up to the governing body
of Shambhala International.
Giving to Shambhala in Canada
2. The equivalent body in Canada is Vajradhatu Buddhist Church of Canada, a Nova Scotia Society.
Vajradhatu Buddhist Church is recognized as a charitable organization by Revenue Canada. General
gifts may be made in a similar manner as described in paragraph 1, above.
Giving to a Specific Shambhala Center
3. Most US Shambhala Centers and dharma centers (except Shambhala Mountain Center) are corporate
divisions within Shambhala International (Vajradhatu). If you wish to make a gift to a US center,
you may do so as follows:
“I give fifty thousand dollars to the Gotham City Shambhala Meditation Center, a division of
Shambhala International (Vajradhatu), a Colorado nonprofit corporation and a church of the Buddhist
religion.”
“I give one hundred thousand dollars to Karme Choling, a division of Shambhala International (Vajradhatu)
etc.”
4. All Canadian Shambhala Centres and dharma centres (including Dorje Denma Ling, Gampo Abbey,
and Kalapa Valley) are divisions of Vajradhatu Buddhist Church. General Gifts may be made in a similar
manner as described in paragraph 3, above.
Giving to Shambhala in Europe
5. The central governing corporation for the European centres is Shambhala Europe gGmbH, which
is a German nonprofit corporation. However, individual European Shambhala Centres (and Dechen Choling)
are not included within this corporation. Rather, they are separately organized in their respective
countries. Persons wishing to make a bequest to the European mandala generally may designate Shambhala
Europe gGmbH as their beneficiary. If you wish to leave a bequest to a specific European centre,
you must check with the local administration for an accurate description of that centre as a legal
entity.
Giving to a Specific Shambhala Project or Activity
6. If you wish to make a bequest to a specific activity within the mandala, such as the Shambhala
Trust, Shambhala Archives, the Dorje Kasung, the Great Stupa of Dharmakaya, Shambhala Art, or the
Nalanda Translation Group, you must determine in which corporation that activity resides for legal
purposes. For the most part, in the United States, that will be Shambhala International (Vajradhatu)
and in Canada that will be Vajradhatu Buddhist Church. For example:
“I leave fifty thousand dollars to the Shambhala Archives, a division of Shambhala International
(Vajradhatu) etc.”
Bequests for the Great Stupa of Dharmakaya may be made either to Shambhala International (Vajradhatu)
or to Shambhala Mountain Center, a Colorado nonprofit corporation (which is discussed in more detail
in paragraph 8).
Giving to Nalanda Activities
7. A few activities are operated through Shambhala/Nalanda Foundation, a Colorado nonprofit corporation,
and its Canadian counterpart, Nalanda Foundation of Canada, a Nova Scotia society. Both of these
corporations are educational charities recognized in the United States and Canada, respectively.
Giving to US incorporated centers
8. A growing number of United States centers are separately incorporated. In particular, Shambhala
Mountain Center and Naropa University are a separate corporations from Shambhala International (Vajradhatu).
If you wish to make a bequest to Shambhala Mountain Center, you may use this form:
“I leave one hundred thousand dollars to Shambhala Mountain Center, a Colorado nonprofit corporation.”
Among the local centers, Austin, Atlanta, Boston (Vajradhatu of Massachusetts), Los Angeles, Milwaukee,
and Seattle are presently separately incorporated. Gifts to those centers should be made in their
respective corporate names.
Specific Requests
9. You may wish to designate a more specific use for your bequest, such as for “construction
of retreat cabins at Dorje Khyung Dzong” or “to provide scholarship funds for students
attending Vajrayana Seminary.” In general, Shambhala International will certainly undertake
to honor such designations. Under United States tax law, however, the board of directors must reserve
the right to make the final decision as to how such funds will be allocated. If you have specific
questions about this, please contact the International Finance Office.
Gifts across borders
10. There are special considerations if you wish to make a gift for use in a foreign country. For
example, if a US resident wishes to leave a gift to Kalapa Valley, which is part of Vajradhatu Buddhist
Church of Canada, your bequest should NOT be made directly to either Gampo Abbey or to Vajradhatu
Buddhist Church of Canada, but to Shambhala International (Vajradhatu) with a statement that you
wish your bequest to be given to Kalapa Valley.
There are many possible variations on this theme, and I have just tried to illustrate the most
common. In every case, you should consult with your own counsel and/or tax advisor for advice related
to your specific circumstances.
Contact the Finance Office for more information.
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