Cash Gifts

• Tax deductible as allowed by law.
• Up to 50 percent of adjusted gross income can be deducted in any one year.
• Excess can be deducted over the next five years.
• Actual savings depend on tax rate.
• The higher the tax rate, the greater the savings.  

Pledges

• Payable over a three- to five-year period.
• Deductible in the year in which payments are made.  

Matching Gifts

• Takes advantage of programs offered by many employers.
• Leverages donors' gifts to a higher level.  

Appreciated Property and Stock

• Long-term capital asset property (held at least a year and a day), should be given outright.
• Avoids capital gains tax payable if property were sold.
• Deduction given for full value of property, limited to 30 percent of adjusted gross income.
• Excess beyond 30 percent can be carried forward for five years.  

Real Estate

• Possible for donor to make gift of residence, farm or vacation home, reserving right of occupancy as long as donor and spouse live.
• Irrevocable gift qualifies for immediate tax deduction based on present value of remainder interest.
• Assign directly to the organization or, preferably, transfer through broker.
• Amount of contribution is fair market value on the date of transfer.  

Closely Held Stock

• Provides a current tax deduction equal to fair market value of the stock.
• Corporation may redeem shares of the stock from your organization.
• Could reduce liability for accumulated earnings tax.