Front diagonal view of Mission House

Legacy Giving

Gifts of Appreciated Securities

Smart gift planning combines charitable intent with cost-efficient planning techniques. Of critical importance is the kind of asset used to fund the gift. Usually, long-term appreciated property can generate the most favorable tax benefits. Reason: Gifts of such property provide a double benefit—a charitable deduction, in most cases, for the full fair-market value of the property—plus avoidance of any potential capital-gain tax.

The chart below illustrates the additional tax savings from a gift of appreciated assets.

 

 

Cash

Appreciated Property

 A.

 Fair-Market Value

$10,000

$10,000

 B.

 Cost Basis

  10,000

   4,000

 C.

 Capital Gain

         0

   6,000

 D.

 Capital-Gain Tax (15%)

         0

     900

 E.

 Charitable Deduction

 10,000

 10,000

 F.

 Actual Tax Savings (24%)

   2,400

   2,400

 G.

 Total Tax Savings (D+F)

   2,400

   3,300

More Information

Contact Us

Julie Lazarus
Senior Planned Giving Officer
978-338-1172
jlazarus@thetrustees.org

 

The Trustees of Reservations
200 High Street, 4th Floor
Boston, MA 02110

Back

© Pentera, Inc. Planned giving content. All rights reserved.
Disclaimer