Gifts of Securities

A Sensible Way to Give

Gifts of securities, which have risen in value since their purchase, are particularly attractive under our current tax laws. Here's why:

• You avoid all capital gains tax when you contribute long-term appreciated securities to the Isaacs Center.
• You receive a charitable income tax deduction equal to the fair market value of the securities (on date of transfer) if it has been held longer than one year.
• The fair market value of the assets can be deducted against up to 30% of your adjusted gross income and any excess deductions can be carried forward into as many as five additional tax years.