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Donate Home  >  Stock and IRA Gifts

Give a Gift of Stock

A gift of securities that 1) have gone up in value and 2) have been owned more than one year, is one of the wisest gift you can make in terms of tax savings.

Individuals who give highly appreciated stocks and bonds receive a double tax benefit that can increase the impact of their generosity.  As shown in the table below, you can deduct the full fair market value of your securities—not just what you paid originally—and you will save again by avoiding all capital gains taxes on your “paper profits.”

Mutual fund shares, including bond mutual funds, can be given with the same beneficial effect as actively traded stock.

Further, as a result of recent tax changes in the American Taxpayer Relief Act of 2012, tax savings for gifts of appreciated securities can be even higher for donors who owe the new 3.8% net investment income tax or pay capital gains tax at a 20% rate.

Tax Savings from Giving Stock Worth $10,000 which Had a Cost Basis of $5,000

Tax Bracket 25% 28% 33% 35% 39.6%
Income Tax Savings $2,500 $2,800 $3,300 $3,500 $3,960
Capital Gains Tax Avoided $750 $750 $940* $940* $1,190**
Total Tax Savings $3,250 $3,550 $4,240 $4,440 $5,150
Cost To Give $10,000 $6,750 $6,450 $5,760 $5,560 $4,850

*Includes 3.8% tax on net investment income.  
**Includes 3.8% tax on net investment income, plus a 20% capital gains tax rate.

The best method of transferring these assets is to contact your broker and electronically transfer the stock from your account to the Independent Institute’s account at Wells Fargo Advisors. Avoid selling the assets and then making a gift of the proceeds, because this will trigger a capital gains liability for you.

In order for the Independent Institute to acknowledge your gift and provide you with an IRS receipt, please take the following steps:

  1. Contact our Development Director Jodi DuFrane by email or by phone at (510) 632-1366 ext.152 and let us know that you would like to make a gift of stock.

  2. Provide your name, your phone number, the name of the stock you are giving and the number of shares (e.g. 20 shares of Apple)

  3. Call your broker with the information below and ask your broker to contact Wells Fargo Advisors:

    Name: Wells Fargo Advisors
    Contact: Connie Dutton
    Email address:
    Phone: 316-260-3871
    Fax: 316-260-1417
    Independent Institute Account: 6109-9372
    DTC Number: 0141

Gifts from Your IRA

If you are at least age 70½, you have until Dec. 31, 2013 to take advantage of the extended rules for tax savings by making a qualified charitable distribution (QCD) from your IRA.

A QCD (also known as an IRA Charitable Rollover) is an otherwise taxable distribution from an IRA (other than an ongoing SEP or SIMPLE IRA) owned by an individual who is age 70½ or over that is paid directly from the IRA to the Independent Institute or other qualified charity.

Benefits include:

  • You may exclude from gross income up to $100,000 of a QCD made for a year.
  • The QCD can be used to satisfy any IRA required minimum distributions (RMDs) for the year.
  • The amount of a QCD excluded from gross income is not taken into account in determining any deduction for charitable contributions.

The Institute has a Memorandum of Instruction (PDF) that you may provide your IRA custodian in order to make the distribution to us. Please also let us know that you are making an IRA distribution to the Independent Institute, by calling (510) 632-1366, ext. 152, or by email.

As with all decisions involving tax consequences, please consult with your own tax professional.

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Kyle Palermo
Development Manager
The Independent Institute
100 Swan Way
Oakland CA, 94621
(510) 632-1366 x149
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