Current Gifts

If your client is ready, it's easy to help him/her create a fund now. Any of the assets noted below may be contributed to establish a fund or to add to any of the Foundation's more than 1,100 permanent funds.

Our professional Development staff is available to help you review your client’s alternatives and establish the fund that makes the most sense.

If your client prefers to create a fund in the future, please see Deferred Gifts and/or Life Income Gifts.

Assets to establish - or add to - a fund now:

Cash

A cash gift is the easiest to give, and it is deductible up to 50% of your client’s adjusted gross income. If the amount of the gift exceeds the 50% AGI limit, the remainder may be carried over for up to five additional years. Cash gifts must be made in U.S. dollars and delivered by check or wire transfer, the latter which requires advance instructions from the Foundation.

Securities

A gift of securities (stock, bonds, and most mutual funds) also provides tax advantages. If your client has held the securities for one year or longer, the current value of the securities generally is tax-deductible up to 30% of their adjusted gross income, with a five-year carryover if the gift amount is more than the 30% AGI limit. Also, if the securities have appreciated, you can transfer them to the Foundation and avoid capital gains tax. Learn more about gifts of securities.

Real Estate

The Foundation will accept, on a case-by-case basis, gifts of real estate unencumbered by a mortgage and appraised at $200,000 or more. As part of the acceptance process, an environmental assessment and preliminary title report may be required.

A gift of real estate that has been owned for more than one year may qualify for a tax deduction of the property's full fair market value. It also would not be subject to capital gains taxes that would be due if the property were sold outright.

Real estate often is used to fund a charitable remainder trust. For more information, see charitable remainder trusts in the life income gifts section.

Other Assets

 Other assets also may be contributed. Please contact us about prospective gifts including limited partnership interests and closely-held or restricted stock.