TAX BENEFITS
Both outright and planned gifts have attractive tax advantages for the donor. Donors should consult their tax advisors before making a charitable gift.

Cash
Donors can claim a current income tax deduction of up to 50% of their adjusted gross income (AGI).

Stocks, Bonds or Mutual Funds
Gifts of appreciated security are deductible at their full market value, as long as they have been held longer than 12 months. The market value is determined by the mean of the high and low trade price on the day the security was transferred to the Foundation. Donors receive further tax benefits on capital gains, which are completely avoided with this type of gift.

Real Estate
Gifts of real estate, if held for more than 12 months, are deductible for up to 30% of the donor's AGI.

Qualified Retirement Plans
If a donor chooses the Foundation as a beneficiary of their retirement plan, while leaving other assets to their heirs, they can avoid estate and income tax on this asset.

Life Insurance
Donors who name the Foundation as a beneficiary of an insurance policy are entitled to a deduction for the cash surrender value in the year the gift was made.

Advised Funds vs. Private Foundations
There are also numerous tax advantages to setting up a donor advised fund versus a private foundation.

[also see Tax Saving Tips for Donors]