Non-cash assets make some of the most attractive charitable gifts for both donors and charitable recipients. For donors, non-cash gifts can dramatically leverage their giving capacity, while providing up to three distinct tax benefits with a single gift. For charities, securing gifts of this nature can often lead to some of the largest gifts they’ll ever receive. Such gifts are often referred to as “complex gifts,” and for good reason. There are numerous trips, traps, issues and obstacles to overcome on both the front end planning side of the transaction, as well as the receiving, management and ultimate disposition of such assets by the charitable recipients. This presentation will explore the unique issues and opportunities gifts of these assets present for both donors and charitable recipients. The ultimate objective is to more effectively equip advisors, charities and donors to identify and secure charitable gifts of non-cash assets, and in so doing, dramatically accelerate the charitable objectives of both donors and charities.

 

Learning Objectives:
1. Understand the market and benefits of seeking gifts of non-cash assets.
2. Learn how to identify and answer the key questions that must be addressed from the giver’s perspective for gifts of real estate and Sub S corporations.
3. Identify and answer the key questions that must be addressed from the charity’s perspective for gifts of real estate and Sub S corporations.

CFRE: Approved for 1 point
CAP: Approved for 1 PACE credit