Donating Securities or Property

Donating Appreciated Stock
Donating stock or property to the Rose Foundation can produce a variety of tax benefits:

• Maximize Your Tax Deduction
  Donors who contribute stock, bonds, or mutual fund shares that have been held for more than one year are entitled to an income tax deduction for the donated assets' full market value, avoiding all capital gains liability on the securities' appreciation. If the value of the donation exceeds 30% of the donor's adjusted gross income, the excess may be carried forward for up to five years.

• Avoid Capital Gains Tax on the Sale of Appreciated Securities
  By giving securities directly instead of selling stock to fund a cash donation, donors avoid capital gains tax on the sale of appreciated securities.

Donating Property
A gift of a residence, farm, vacation home or other property can reduce income and/or capital gains tax liability, eliminate carrying costs, and remove the property from the donor's taxable estate.

To Donate Securities or Property
Please contact the Executive Director for specific donation instructions.

The statements made herein are not intended to serve as tax advice. Please consult your tax professional for advice about maximizing the tax benefits of your donation to the Rose Foundation.