A Way to Give and Maximize
Appreciated Securities
The majority of donors to the Catholic Communal Fund donate appreciated securities (stocks, mutual fund shares). If appreciated securities are used to fund the donor-advised fund, the donor can take a deduction for the full market value, thereby avoiding the capital gains tax the donor would owe if the donor simply sold securities and donated cash.

Donation: Cap. Gains Tax:
(at 15% rate)
Total Tax Savings
(at 36% bracket)**
Give $100,000 in cash 0 $100,000 $36,000
Sell appreciated Securities valued at $100,000 and donate proceeds to charity $10,500*** $100,000 $25,500
Gift of appreciated Securities valued at $100,000 to the Catholic Communal Fund 0 $100,000 $46,500

*   Does not reflect adjustments and limitations due to the donor's adjusted gross income, the alternative minimum tax, or state and local taxes.
**   Includes combined savings in ordinary income taxes and capital gains taxes.
***   Cost basis of shares assumed to be $30,000 resulting in a $70,000 capital gain.

With a donation of cash, you can deduct up to 50% of your Adjusted Gross Income.
With a donation of appreciated securities, you can deduct up to 30% of your Adjusted Gross Income.

Any unused deduction may be carried over for an additional five years and these terms apply to your initial gift as well as all subsequent contributions to your fund.

Since individual tax situations vary, please consult your financial advisor regarding the tax implications of your gift.

Procedures for Gifts of Securities
How to Open an Account

For further information or to discuss if a donor-advised fund is right for you, call The Catholic Communal Fund at 212.588.0624, or by email.

The Catholic Communal Fund is not engaged in rendering legal, financial, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.
Copyright © 2006 Catholic Communal Fund of the Archdiocese of New York, Inc.
1011 First Avenue, New York, NY 10022
Inquiries: email  |  phone. 212.588.0624  |  fax. 212.753.5980
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