Fund Your Giving With a Variety of Investments and Assets

Cash via check, wire transfer, or electronic funds transfer 1

Deductibility Limit 2

• 50% of Adjusted Gross Income (AGI) Publicly traded stocks, bonds, mutual fund shares, and restricted stock

Publicly traded stocks, bonds, mutual fund shares, restricted stock, and IPO stock

Deductibility Limit 2

• Generally, 30% of Adjusted Gross Income  If held for more than one year, deductible at Fair Market Value (FMV) If held for one year or less, generally deductible at lesser of cost basis FMV, but subject to 50% AGI limit
• If held for more than one year, deductible at Fair Market Value (FMV)
• If held for one year or less, generally deductible at lesser of cost basis FMV, but subject to 50% AGI limit

Maximize Tax Benefits and Charitable Impact

Contributing to your donor-advised fund account qualifies you for an immediate tax deduction. Also, by contributing appreciated securities with unrealized long-term capital gains, you can avoid capital gains taxes on the sale of the securities and use that money to increase your donation.

IRS rules for donating some assets can be complex, so please contact us  to review your specific circumstances.

Privately held securities

• C- or S-Corp stock with exit strategy of merger, acquisition or redemption 3
• LLC and limited partnership interests holding C-Corp stock
• Pre-IPO shares 4

Cash value of a life insurance policy 5

Tangible personal property (artwork or collectibles)

Real estate

Alternative assets 6

Maximize Tax Benefits and Charitable Impact

Contributing to your donor-advised fund account qualifies you for an immediate tax deduction. Also, by contributing appreciated securities with unrealized long-term capital gains, you can avoid capital gains taxes on the sale of the securities and use that money to increase your donation.

IRS rules for donating some assets can be complex, so please contact us  to review your specific circumstances.

1. For instructions on how to facilitate an Electronic Funds Transfer from your bank account, please call us at 800-746-6216.

2. Tax deductibility limits are different by asset type. Contributions that exceed AGI limitations may be carried forward and deducted for five years. Your ability to claim itemized deductions may be subject to further limitations depending upon your specific tax situation. Please consult your tax advisor.

3. Available for large accounts or contributions only and considered on a case-by-case basis. Contributions of real estate and privately held interests are accepted via a charitable intermediary that specializes in these transactions, with proceeds of the donation transferred to the account holder’s donor-advised fund account upon liquidation. The charitable deduction is based on the value of the asset at the time it is contributed to the charitable intermediary, not when the proceeds are transferred to the charitable account.

4. In certain circumstances, an account holder may be liable for taxes with respect to gifted stock subject to a merger, redemption or acquisition. Account holders considering such a gift should consult their tax advisors. Cannot be a pre-arranged sale.

5. The amount of charitable deduction for a gift of a life insurance policy may depend on the nature of the policy. Account holders considering such a gift should talk with their tax advisors.

6. Assets transferred from a private foundation are not eligible for a tax deduction.