Appreciated Assets

After deciding which nonprofit organizations to support with your gifts, donating appreciated assets, such as individual stocks or shares of mutual fund, may lower your net cost of giving. This is accomplished by transferring assets directly to a nonprofit organization, as opposed to selling assets and giving cash in the form of a check.

When you donate appreciated assets that you have owned for 1 year or longer, you are entitled to a federal income tax deduction for the full current value of the asset on the day of the transfer. This lets you avoid federal capital gains taxes, which would have been due upon the sale of the asset.

The organization gets the full current value of the stock, since charitable organizations do not pay federal income taxes or capital gains taxes. They can either keep the stock or liquidate it for cash with no taxes due.

Consult your professional adviser for specific, individual advice pertaining to gifts of appreciated assets.

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Samaritan Healthcare Foundation
801 E. Wheeler Road
Moses Lake, WA 98837
Fax: 509.764.3277

Gretchen Youngren,
Director of Development and Communications

Keeping Well

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