Donate: Gift and Estate Planning

Gift Planning | Gift Annuities | Gifts of Stock | Other Income | Bequests | Legacy Leaders | Endowed Fund

Giving Stock and other Securities to NRDC

You can give a powerful gift to NRDC and gain a powerful tax advantage for yourself by giving stocks or mutual fund shares that have appreciated in value.

If you choose to give securities that you have held longer than one year to NRDC, you can avoid all capital gains tax liability on the appreciation. In addition, you can take a charitable income tax deduction for the full current market value of the securities -- up to 30 percent of your adjusted gross income -- with up to five additional years to carry-over the deduction. This option is especially attractive if you have long-term stock holdings that have greatly grown in value.

You can also "balance" capital gains through a charitable gift of appreciated securities to NRDC. Under this alternative, you give part of your shares to NRDC while selling the remainder. In consultation with your financial advisor, you can determine the gift amount that will exactly offset the gain from the sale of the remainder of your securities.

If you own securities that have decreased in value from the amount you paid for them, you should consider selling the stock and making a gift of cash to NRDC. This ensures you can take a capital loss deduction on your income tax and a charitable deduction for the full amount of the donation.

Completing your gift of securities

Making gifts of appreciated securities need not be complicated. If your securities are held in "street name" at a brokerage, ask that they be electronically transferred to NRDC. This is often the most convenient way to complete the transfer. For more information on transferring securities, just send NRDC an email addressed to ritwaru@nrdc.org.

If you have possession of stock certificates, send the unendorsed certificate to NRDC at the address below. In a separate envelope, send a signed stock power (available from us or from your financial services provider), to the same address Because the postmark determines the date of the gift, it is important to mail both envelopes on the same day.

NRDC
attn: Rita Itwaru
40 W. 20th Street
New York, NY 10011

When giving securities, be sure to consult with your financial advisors and/or attorney. Additional time should be allowed for completion of such gift transactions.

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Giving while retaining income

For many people, investments in securities represent a nest egg they plan to rely on for income and security in later years. A number of plans allow thoughtful donors to make gifts while retaining a fixed or variable income for life or for a specified period of time. Through the use of such plans, it can be possible for appreciated securities to be sold and reinvested with reduced or eliminated capital gains tax. The entire value of the contributed asset is then available to experience greater earnings than might otherwise be achieved.

You can thus make a significant future gift, while increasing your current income from appreciated assets. An income tax deduction is also allowed in the year of the transfer for the value of the eventual charitable gift, and the donated asset is also removed from your taxable estate. For more information, please see Gift Planning at NRDC.
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