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Gifts of Appreciated Securities

Gift of Appreciated Securities Diagram

To Fund a Charitable Gift Annuity

How It Works

  • Transfer securities you have owned for one year or more to Planned Parenthood Federation of America, Inc., to fund a charitable gift annuity.
  • You may transfer your stock electronically or send stock certificates to Planned Parenthood. Please contact us for further instructions.
  • By funding your charitable gift annuity with appreciated securities, your annuity payments will be part tax-free, part ordinary income, and part capital gains income.

 

Benefits

  • You will qualify for an immediate federal income tax charitable deduction for a portion of your gift.
  • You will not pay a portion of the capital gains tax that you would have paid had you sold the security outright.
  • The capital gains tax that is due will be spread over your deemed life expectancy, thus providing some deferral of taxes.
  • You can claim an income tax charitable deduction for up to 30 percent of your adjusted gross income, if you itemize your tax return. Any unused deduction can be carried forward for up to five more years.
  • For more information, see Charitable Gift Annuities.

To Fund a Charitable Remainder Trust

How It Works

  • Transfer securities you have owned for one year or more into a trust.
  • The trustee sells the assets and the proceeds are reinvested to generate the payments for you during your lifetime or a term of years.

Benefits

  • You will qualify for an immediate federal income tax charitable deduction for a portion of the value of the assets transferred to the trust.
  • Because the trust is tax-exempt, it pays no tax on trust income or realized capital gains.
  • The transfer of assets to the trust will remove those assets from your taxable estate.
  • You are exempt from capital gains tax on appreciated assets that would have been due had you sold the security outright.
  • You can claim an income tax charitable deduction for up to 30 percent of your adjusted gross income, if you itemize your tax return. Any unused deduction can be carried forward for up to five more years.
  • For more information, see Charitable Remainder Trusts.

Please contact us so that we can assist you through every step of the process.