Appreciated Assets and Personal Property

Although a large portion of gifts are made in the form of cash, many donors benefit from gifting other types of assets that can provide tax advantages and support for Sand County Foundation. Gifts such as appreciated securities and real estate are some examples of assets that can be given to Sand County Foundation.

We recommend you work with a professional advisor who may suggest charitable giving options, and advise you on how each option affects your overall financial and tax situation.

Appreciated Securities: You may transfer appreciated stocks, bonds or mutual fund shares to Sand County Foundation if you have owned them for more than one year. Sand County Foundation will immediately sell the securities and use the proceeds to support private land conservation programs. You will receive an income tax deduction for the fair market value of the securities on the date of transfer, and pay no capital gains tax.  

Please note: It is important to let us know about your intention to make a stock gift.

Once you notify us, we will provide stock transfer instructions to you. Please work with your advisor to initiate the transfer. Once completed, Sand County Foundation will send you the proper confirmation and acknowledgement.

Closely held stock: While this is more complex than giving appreciated common stock, we can assist you with this gift intention. Please contact Christina Schellpfeffer at cschell@sandcountyfoundation.org. You receive gift credit and an income tax deduction for the appraised value of your shares, and you will pay no capital gains tax on any appreciation of the shares. 

Real Estate: You may give the deed to your residence, vacation home or other investment property to Sand County Foundation. This type of gift will provide an income tax deduction for the fair market value of the real estate, and you will pay no capital gains tax on the transfer. You may also wish to consider a Retained Life Estate arrangement in which you make a gift of real estate to Sand County Foundation and continue to live in the residence, rent free. As with all personal property, a qualified independent appraiser must determine the fair market value of the property. 

Other Tangible Personal Property: Sand County Foundation is grateful for gifts of other personal property such as appreciated art, antiques, rare books of certain value so long as they have been held by the donor for more than one year, and have a use related to the exempt purposes of Sand County Foundation. If you wish to consider such a gift, please contact us for more information. 


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