Gift of Appreciated Assets

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How could I benefit by giving appreciated assets such as stock?

When you consider a charitable gift, look at your assets (such as stock or land) that have appreciated over the years. With a gift of appreciated assets, you avoid capital gains tax. This can be an important financial benefit for many donors!

Giving rather than selling your appreciated assets puts you in control of distributing your property. You choose who will receive it, rather than sacrificing much of its value to capital gains tax.

Such a gift will also make you eligible for an income tax deduction!

FOR EXAMPLE, assume the publicly listed stock Joe and Jane Smith purchased a few years ago for $250 is now worth more than $1,000. They decide to donate it. INHF receives $1,000 worth of stock - and the Smiths pay no capital gains tax on the appreciation of $750. Plus, they claim a $1,000 charitable deduction on their income tax return, if they itemize deductions. If they are in the 31% bracket, that could mean a tax savings of $310.

Where do I begin?

Discuss the gift with the Foundation staff.
Talk with your financial adviser.

If you would like more information on planned giving through appreciated assets, please e-mail Cheri Grauer, INHF Gift Planner or call 1-800-475-1846.

While Iowa Natural Heritage Foundation makes every effort to give you accurate information, you should also consult your trusted professionals for legal, financial, insurance, or estate planning advice. The INHF staff are not engaged in rendering legal, accounting, or other professional services.

Federal Tax ID #42-1127544