Transferring appreciated securities (held more than one year) is an excellent way to support Wild Nature Institute research and conservation while receiving double tax benefits, including: A charitable income tax deduction based on the full fair market value of the securities; and Avoidance of the capital gains tax otherwise due upon the sale of the appreciated stock, bonds or mutual funds.
Contributing appreciated securities is especially attractive for many people because capital gains taxes and income tax rates increased in 2013.
To receive even greater leverage, use your appreciated assets to fund a charitable gift annuity or charitable remainder trust and avoid all or a large portion of the capital gain and receive an income for life for you or a loved one, all while helping Wild Nature.
Inform your broker in writing that you wish to give appreciated securities to Wild Nature Institute. View the sample letter with stock transfer instructions to provide specific information regarding the securities you are donating.
Let us know that you have initiated a transfer of securities to the Wild Nature Institute's account by contacting Monica Bond (email@example.com). Provide your name, so that we can give you the proper tax receipt as well as acknowledge your gift.
The value of your gift will be calculated by using the mean value of each share on the date the shares arrive in our brokerage or mutual fund account. Our preferred broker is National Financial Services LLC.
If you are concerned about the timing of your gift, please be sure to work closely with your broker or mutual fund company to ensure that the shares are transferred in a timely manner.
Wild Nature Institute welcomes your gifts of unencumbered real estate, which may be an outright gift or may be used to fund a lifetime income arrangement such as a charitable gift annuity. Real estate includes homes, condominiums, commercial businesses, residential properties and agricultural and undeveloped land.
Why make a gift of real estate?
Some may want to simplify their lives by disposing of their real estate holdings, but an outright sale might create a large capital gains tax. An outright gift to the Wild Nature Institute will provide a significant charitable tax deduction and will avoid capital gains taxes. If you choose to fund a charitable gift annuity with your appreciated property, there are also significant benefits:
A federal tax deduction for the gift portion of the annuity;
A portion of every annuity payment will be federal tax free, increasing the annuity payout rate; and
The gain associated with the annuity portion can be spread out over the donor's life expectancy rather than being recognized all in the year of the transfer. Before real estate is accepted by Wild Nature Institute, it must be inspected by our representative and have an environmental study completed. A real estate professional will also evaluate the property for marketability, and a professional appraisal will be completed.