Public Stocks, Funds, & Bonds

Easy gift, complex-gift tax savings

Gifts of appreciated publicly-traded securities, like gifts of appreciated private non-cash assets, result in greater tax savings on account of the exclusion of the appreciated value from capital gains plus the charitable deduction for the full market value of the security.  And greater tax savings means greater giving – extra giving out of your tax bill rather than your personal income and estate.  The PCA Foundation has the experienced personnel, processes, and brokerage accounts in place to facilitate fast and easy gifts of such securities.  While donors often direct the proceeds of sale into their PCA Foundation donor-advised fund, the Foundation not infrequently serves churches and other charities and their donors by receiving and processing gifts of securities for immediate grant of the proceeds to the church or charity.

Reduce Your Taxes

Effectively double the deduction and tax savings for the appreciation in the stock or other publicly-traded security.

Advance God’s Kingdom

Increase the amount you can give to advance the Kingdom and produce glory and thanks to the King merely by giving the public security instead of selling it and giving the proceeds.

How It Works

Inform the Foundation of the securities you intend to give, and obtain from it its brokerage account information. Issue transfer instructions to your brokerage or mutual fund company.

Exclude the capital gain built up in the security from taxable income, but then also deduct from taxable income its full market value.

The Foundation sells the securities and places the sales proceeds in your Advise & Consult Fund or Increase Fund for granting out at your own pace, or makes immediate grants to one or more charities you specify.

To initiate a gift of public stock, funds, or bonds, click to our Gifting Instructions page and click on the appropriate category: for stocks, funds and bonds via electronic transfer, or for stock certificates. If you have further questions, contact our business manager, Mark Bailey.

Mark Bailey, Business Manager

additional complex services

Our gift-processing services make a variety of donations possible.

Charitable Reminder Trust

When you give to a PCAF Charitable Remainder Trust, you take a deduction for the gift now, the trust pays you (or beneficiaries you name) an income stream for life or a period of years, and the trust pays the remainder to your PCAF donor-advised fund for ultimate distribution to your favorite charities. Advantages include increased income that is more secure and diversified, deferral of capital gains tax on the sale of any funding asset, and an immediate accelerated charitable deduction for a future gift.

Charitable Lead Trust

A PCAF Charitable Lead Trust operates in reverse to a Charitable Remainder Trust. It pays the income stream to your PCAF donor-advised fund for ultimate distribution to your favorite charities, and pays the remainder to your heirs or other beneficiaries (or with certain kinds of CLTs, to you). Advantages may include reduced or eliminated estate and gift taxes, and increased value of charitable deductions moved to years when taxable income and marginal tax rates are higher.

Non-Cash Gifts

Appreciated private non-cash assets for giving include family and other privately-held businesses and investment funds in the form of S corporation, LLC, or limited partnership, stock options, real estate, and even cryptocurrency. Giving such assets produces the largest deductions, consisting of exclusion from capital gains (the equivalent of a deduction) plus an actual charitable deduction.