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Gift Planning

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

University of Rochester
Office of Trusts, Estates & Gift Planning
Box 278799
Rochester, NY 14627-8799

 

1-800-MELIORA (1-800-635-4672)
Phone: 585-275-8894
Fax: 585-276-1986
E-mail: giftplanning@rochester.edu

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