Case study: The dual benefits of complex asset donations
Reviewing your portfolio
We make donating complex assets easier. Our seasoned network of financial and legal professionals offer decades of experience with all types of complex assets. Popular assets to donate to our donor-advised fund include private equity, LLC or LP interests, hedge fund interests, non-publicly traded stocks, and insurance policies—but in many cases we can accept the full range of assets listed below. Each complex asset is evaluated individually, and we're happy to discuss the complex asset you have in mind. (Please reference the Tax Considerations section of our Policies & Guidelines.)
Illiquid assets that can maximize your charitable giving:
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*In most cases, exchange-traded stock options (puts, calls, etc.), foreign-traded stock, and the cash value of insurance policies are quick and easy to contribute. Contact us to make sure that we can accept your particular asset and to verify delivery instructions.
Unlock the power of complex assets
- Support many charities over time with the proceeds from one contribution.
- Lessen capital gains on highly appreciated assets.
- Rebalance your portfolio in a tax-effective way.
- Receive a tax deduction based on the asset's fair market value.
- Simplify the paperwork and administrative tasks that go along with complex asset donations.
Donating private equity: Which option is better?
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Footnotes
Complex asset donations are often time-sensitive and may need longer processing times. We generally liquidate assets as quickly as possible while adhering to IRS and legal guidelines. Due to extended research and processing timeframes, please initiate complex asset contributions well in advance of desired deadlines. Some complex asset contributions may be subject to additional taxes, transaction costs or legal fees. Contact us to learn more.
All donations must meet Vanguard Charitable minimums to be accepted.
1In this scenario, shares are C-corp stock with no corresponding Unrelated Business Income Tax (UBIT). UBIT may be applicable in donations of other types of private companies, such as LLCs or S-Corps.
2This figure represents the combined 20% capital gain rate for earners in the top tax bracket and the 3.8% Net Income Investment tax (NIIT).
3Assumes donor has held assets for longer than one year. A gift is not a realization event by the donor and so does not trigger capital gains taxes to the donor. The charity recognizes the built-in gain when it sells the securities, but it pays no tax because it is exempt.
4Value determined by an independent qualified appraisal. Certain assets may be subject to a valuation discount, which may decrease the charitable deduction permitted.
Note: This is a simplified hypothetical situation for illustration purposes only. Please consult a tax advisor before donating complex assets.

Maintenance fee may be applied
Accounts having a balance below $25,000 may be subject to an annual maintenance fee of $250.

You are eligible for special rates
Our premier clients enjoy reduced pricing to further maximize their impact.
Our representatives are happy to guide you through.