DONOR ALERT

CASH vs. SECURITIES

When you contribute stock instead of cash to your donor-advised fund, you can potentially eliminate capital gains, pay less in taxes, and donate more to charity.*

Generally speaking, for gifts of long-term appreciated publicly traded securities (i.e., securities that you have owned for more than one year), a donor may claim a fair market value deduction on the gift date, and the donor is not subject to a capital gains tax on the appreciated portion of the contribution.

Gifts of appreciated securities may be deducted up to 30 percent of adjusted gross income in the tax year in which the contribution is made. Any excess amount may be carried forward and deducted up to the 30 percent limit in the five-year period after the year of contribution.

*Additional and different rules or limitations may apply with respect to your tax treatment depending upon your specific circumstances. Please consult with your tax advisor.