Gifts of Stock

Donors enjoy a two-fold advantage in donating long-term appreciated assets: they avoid capital gains tax and receive a charitable tax deduction for the full fair market value of the asset. Gifts of appreciated stock are deductible up to 30% of a person's Adjusted Gross Income (AGI) and can be carried forward for up to five years.

For example:

Phil N. Thropic has stock worth $20,000, for which he paid just $10,000. If he sells the stock for $20,000, he will pay capital gains tax of 20 percent on the $10,000 profit – or $2,000 – leaving him just $18,000.

If he gives the stock directly to the Jewish Community Foundation, he will receive an immediate income deduction of $20,000 AND the entire amount, $20,000, will be available for charitable gifts through the JCF.

To discuss this giving opportunity privately, please visit our Contact page.