Ways to Give
Gifts
Securities and Stock Gifts
Gifts of appreciated securities or stock can be one of the best and most advantageous ways of giving. If your gift of stock is one you have owned for more than a year, you may deduct the full fair market value of the stock as a charitable contribution, while bypassing all capital gains taxes.
Real Estate Gifts
Real Estate is treated the same way as gifts of appreciated stock. If you have owned the property for longer than a year, you can deduct it as a charitable contribution at the fair market value of the real estate without paying capitol gains tax.
Insurance Gifts
Life insurance is a unique way to give to charity. To qualify, the Church or Foundation needs to become the owner and beneficiary. No incidents of ownership should be retained. If the policy is paid up, your charitable contribution is generally the replacement value or cost basis of the policy, whichever is less. Ongoing premiums paid on a gifted life insurance policy also qualify for charitable deductions.
Personal Property
Gifts of tangible personal property related to the charity's exempt purposes are fully tax deductible at fair market value. Gifts of tangible personal property given to charity which are not related to its tax-exempt purposes are limited to cost basis for determining your tax deduction.
Other Ways to Give