Gifts of Appreciated Securities

Smart gift planning combines charitable intent with cost-efficient planning techniques. Of critical importance is the kind of asset used to fund the gift. Usually, long-term appreciated property can generate the most favorable tax benefits. Reason: Gifts of such property provide a double benefit—a charitable deduction, in most cases, for the full fair-market value of the property—plus avoidance of any potential capital-gain tax.

The chart below illustrates the additional tax savings from a gift of appreciated assets.

		Cash	Appreciated Property
A.	Fair-Market Value	$10,000	$10,000
B.	Cost Basis	10,000	4,000
C.	Capital Gain	0	6,000
D.	Capital-Gain Tax (15%)	0	900
E.	Charitable Deduction	10,000	10,000
F.	Actual Tax Savings* (24%)	2,400	2,400
G.	Total Tax Savings (D+F)	2,400	3,300

*The exact amount that can be claimed as a charitable deduction depends on two factors: the total amount of charitable gifts a donor makes in a given tax year (including the deduction described here) and the donor’s adjusted gross income.

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Maria Gardner
Director of Alumni Affairs and School Archivist
sanchm@d-e.org
(201) 227-3111

Dwight-Englewood School
315 E. Palisade Avenue
Englewood, NJ 07631

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Dwight-Englewood is a non-profit corporation accredited by the Middle States Association of Colleges and Secondary Schools and the New Jersey Association of Independent Schools. Dwight-Englewood School is an equal opportunity employer and does not discriminate on the basis of sex, ethnicity, age, national origin, religion, genetic information, marital status, sexual orientation, gender identity, pregnancy or military veteran status. The diversity of our student body supports our commitment to employ a diverse faculty and staff. Educators and staff from all backgrounds who bring knowledge and expertise in equity, diversity and multicultural education are especially encouraged to apply.

Mailing Address: 315 East Palisade Avenue Englewood, NJ 07631

gps: 81 Lincoln Street, Englewood, NJ 07631

201-569-9500 Email: d-e@d-e.org

Located in Englewood, New Jersey, Dwight-Englewood is a greater New York City area private school with a rigorous college prep curriculum for boys and girls in preschool through grade 12.