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- 5000 N Willamette Blvd.
- Portland OR 97203
Although cash is always a welcome donation, a gift of stock to the University of Portland offers unique tax savings. Giving appreciated stock gives you advantages even when cash is readily available, a charitable gift of stock should be considered as an alternative. Yes, it is easy to give cash to a cause that interests you. And the University of Portland, like any other charitable organization or institution, certainly welcomes such gifts. But if you have held an appreciated stock for more than one year and you would otherwise sell it, a gift of the stock itself may be more advantageous to you than writing a check.
The featured example assumes the donor wants to make a gift of $10,000, has a marginal federal income tax rate of 28 percent, and is not subject to state or local income taxes. The donor’s cost basis of the stock is $4,000.
|Gift to be made||$10,000 cash||$10,000|
|Marginal income tax rate||x .28|
|Tax savings from deduction||$ 2,800||(2,800)|
|Net cost of cash gift||$7,200|
|Gift to be made||$10,000 stock||$10,000|
|Capital gain if sold||$6,000|
|Capital gains tax rate||x .15|
|Capital gains tax avoided||$ 900||(900)|
|Tax savings, same as above||(2,800)|
|Net cost of stock gift||$ 6,300|
When long-term (owned for more than one year) capital gain property is given to a qualified charitable organization like the University of Portland, it is deductible for its full fair market value, and there is no federal capital gains tax payable on the appreciation in value. In the example, making a gift of stock instead of writing a check saves an added $900. A higher federal tax bracket, and any state or local income taxes, would further improve results.
We prefer that gifts of securities be transferred electronically to our account at US Bank N.A.
If you have the stock certificate(s) in your possession or have any questions about the process of making a gift of securities, please contact Denise Stack, Manager of Donor Services at 503-943-8545 or firstname.lastname@example.org for more information.
Learn more about making an electronic transfer of securities.