Outright Gifts
Securities may be given to the Community Foundation at their present market value as an outright gift. This way, donors avoid all capital gains tax and also receive a charitable income tax deduction. |
Deferred Gifts
By using securities to fund charitable remainder trusts, charitable annuity trusts, and other planned giving vehicles, the donor can avoid capital gains tax liability and is eligible for a charitable income tax deduction upon transfer of the assets. A gift of securities left to the Community Foundation is deductible from the gross estate, reducing estate taxes. |
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