Giving Securities

A gift of securities (stock) that has appreciated in value is a perfect asset to donate. You get a deduction for the full fair-market value of the property without having to pay tax on the appreciation.

Another way to use appreciated assets is to set up a charitable remainder trust. You transfer property to the trust and receive income from it for a specified period. At the end of that period the income from that property passes outright to the CCARC Foundation, Inc.

You get a current deduction for the value of the future gift that CCARC will receive. The deduction amount equals the discounted value of the gift as determined under Treasury regulations.

This information is not intended as legal or investment advice. For advice in your particular situation, consult your lawyer or finance professional. CCARC will be pleased to work with you both to develop a plan that is right for you.