Stocks, Bonds, Mutual Funds
Making a Gift of Stock

If your investments in the financial markets have been successful, there is a way to use these assets without losing a substantial portion of your earnings to the capital gains tax: make your charitable contributions, via an outright gift or a planned gift, with appreciated stock. You may also make a gift with appreciated shares in a mutual fund.

By giving stocks or mutual funds directly to the Health System - instead of selling the stock to make a gift - donors can escape the capital gains they would normally pay. Donors can also earn a charitable tax deduction for the fair-market value of the contribution up to 30 percent of their adjusted gross income. Any excess deduction can be carried over for up to five years. Gifts of securities are credited at the market value on the day the University gains control of the assets. Please consult our Development Officers on how giving appreciated securities offers special tax advantages, while you support vital health programs.


 
The UVa Health System Development Office can help you to take advantage of this tax-wise way to give.
Advantages of Giving Appreciated Stock
Selling Stock &
Donating Proceeds
 Giving Appreciated
Stock Directly
Stock's Current Value
$100,000 $100,000
Value at Time of Purchase
$25,000 $25,000
Capital Gains
$75,000 $75,000
Capital Gains Tax on Sale - (20%)
$15,000  
Income Tax After Deduction
$30,600 $36,000
Amount Remaining for Gift - (after sale & tax)
$85,000 $100,000