The Donor Advised Fund

You incur no capital gains on appreciated assets

Giving long-term, appreciated securities or other long-term, appreciated assets can generate greater tax benefits for you than giving cash. You avoid capital gains taxes on these gifts and receive an immediate tax deduction for the full fair market value of the gifted property, up to 30 percent of your adjusted gross income.

Donating depreciated property can result in tax savings too. In the event you own investments that have decreased in value, you may wish to sell them and contribute the proceeds to a Donor Advised Fund. This creates a loss you may be able to deduct from other taxable income. In addition, you may deduct your gift of the sale proceeds as a cash contribution. By combining both deductions, the transaction may result in greater tax savings to you.

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