Gifts of Stocks

Gifts of highly appreciated stocks or mutual funds are beneficial to both the donor and Hillcrest. Outright gifts will bypass 100% of the capital gain on appreciated securities, plus provide a charitable income tax deduction equal to the fair market value of securities on the date of the gift. Deferred gifts, such as Charitable Gift Annuities and Charitable Remainder Trusts, will also provide capital gains tax bypass and income tax deductions. The deductible amounts are determined by the type of gift and the present value of the future gift.