Gift of Appreciated Securities

A gift of appreciated securities can be a win-win for both you and BG. Instead of selling stock and donating the cash proceeds, you may donate the shares directly and potentially avoid capital gains tax.

How It Works (Illustration Only — Not Legal Advice)

Joe owns 1,000 shares of a publicly traded stock currently valued at $100 per share. If he donates the shares directly to BG, the school receives the full value of $100,000 (1,000 shares × $100). Joe may avoid paying capital gains tax and may be eligible for a charitable deduction for the full fair market value of the gift.

Joe originally purchased the shares for $50 per share more than one year ago. If he sells the stock and donates the proceeds, he would realize a $50,000 gain and, at a 15% capital gains tax rate, owe $7,500 in taxes—reducing the amount available for his charitable gift.

By transferring the shares directly to BG, a tax-exempt charitable organization, Joe avoids capital gains tax and is able to donate the full value of the stock.

Simple Transfer Process

Your brokerage firm can transfer the shares directly into BG’s brokerage account upon your instructions. Our broker will work with you or your advisor to help facilitate the transaction smoothly.

For more information, please contact the Advancement Officeat at advancement@bguilfoyle.org

Important Note: Do not sell your securities before making your gift. If you sell first, the IRS will impose capital gains tax on the sale.