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Gifts of Appreciated Securities Donors of appreciated securities receive a charitable gift tax deduction for the full market value of stock and also avoid any capital gain taxes on the stock's appreciation. Capital gain taxes are 15 percent for securities held 12 months or longer. If a donor purchased stock for $100 a share, and it has increased in value to $250 a share, the capital gain in $150 per share. Taxed at 15 percent, each share has a $22.50 tax liability. Because Marmion is tax-exempt, it can sell the donated stock and receive the full market value without any tax liability. If the stock is in a brokerage or bank trust account (commonly referred to as being in "street name"), instruct your stock broker/bank to have the securities transferred to Marmion's account: Trust Company of Illinois DELIVERY INSTRUCTIONS Confirm your instructions to your broker/banker in writing and send a copy to Trust Company of Illios and to Marmion with the name of the stock and number of shares; name of your broker who is transferring stock to Marmion; your name, address and phone number/e-mail address; and the purpose or designation for the gift. Attn: Father Charles Reichenbacher, OSB, Director of Development If the stock is in the form of a stock certificate(s) registered in your name, send the stock certificate(s) to the above address. In a separate envelope, send a signed Stock Power Transfer form. This provides a measure of security if the stock certificate is lost or stolen. Without both the certificate and Stock Power, the finder cannot transfer or sell the stock. Legal Name: "Marmion" (an Illinois not
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