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Related charitable giving articles

Donating non-cash assets to charity.

Why It Might Make Sense to Donate Your Best Investments Instead of Cash
It’s vital to understand how appreciated non-cash assets can be an important part of a philanthropic wealth management strategy. Assets that have appreciated in value can be among the most tax-advantaged items to contribute to charity because you can potentially eliminate capital gains tax liability on their sale and enjoy a current year tax deduction, if you itemize.

More impact. Less cash. A conversation about donating non-cash assets.
Non-cash assets provide a powerful way to increase the impact of charitable giving and maximize tax benefits at the same time. However, many people are still confused about the advantages of donating non-cash assets instead of giving cash, a check or by credit card.

Contributing Privately Held Business Interests (C-Corps, S-Corps, LLCs, LPs) to Charity
Taxpayers who are considering current year charitable contributions and are also facing long-term capital gains taxes on appreciated stock that they have held for more than a year can realize a much more favorable income tax result and charitable impact by making a timely donation of the appreciated stock directly to charity.

Donating Appreciated Publicly Traded Securities to Charity
Taxpayers who are considering current year charitable contributions and are also facing long-term capital gains taxes on appreciated stock that they have held for more than a year can realize a much more favorable income tax result and charitable impact by making a timely donation of the appreciated stock directly to charity.

Contributing IPO Stock to Charity
Those considering current year charitable contributions who are also facing long-term capital gains tax on the sale of highly appreciated shares after an initial public offering may realize a much more favorable income tax result and charitable impact by making a timely donation of a portion of their IPO shares (either during or after the lock-up period) directly to charity.

Contributing Real Estate to Charity
Many investors find that their most appreciated assets come in the form of real estate—a piece of raw land, an investment property or a vacation home—that has been held for a long period of time and could create significant capital gains taxes when sold.

Donating Restricted Stock to Charity
By donating a portion of their appreciated restricted stock held for more than one year to a public charity (including a donor-advised fund), executives are able to enjoy a current year tax deduction and potentially eliminate capital gains tax liability on the sale of the asset while allowing the charities they support to receive the most money possible.

Contributing Appreciated Illiquid Assets to Charity: Private Equity Fund Interests
By donating highly appreciated private equity fund interests, investors can take a full, fair market value income tax deduction—as determined by a qualified appraisal—for the donation while also potentially eliminating tax liability on fund distributions.

Donating Stock is a Piece of Cake
It’s just so easy to convert low-basis stocks into a charitable gift—it’s just a couple of clicks on the computer and it’s done.