Total charitable impact

 

Donating complex assets for charitable giving

Complex assets, like hedge fund or private equity investments, insurance policies, and non-publicly traded stocks, can be very tax-effective donations. They can also be difficult and expensive to gift to charity. Many nonprofit organizations are simply not equipped to accept these types of donations because of the high cost to liquidate and required staff expertise.

Vanguard Charitable has the skills and resources to manage your complex financial asset donations. These gifts are different than many traditional donations and may require prequalification, higher contribution amounts, additional fees, and extended processing time.i

Why make a complex asset donation to a philanthropic account?
  • Receive a tax deduction based on asset's fair market value.
  • Avoid recognition of capital gains on highly appreciated assets.
  • Rebalance your portfolio in a tax-efficient way.
  • Avoid tedious paperwork required to donate to multiple organizations.
  • Support many charities over time with the proceeds from one donation to Vanguard Charitable.

Refer to the table below for required contribution minimums by asset type for complex asset donations.
Note: The IRS may require a qualified appraisal of donated assets.

Primary asset type Minimum contribution
Non-publicly traded stock (e.g. C Corp.) $750,000
LLC or LLP interest $750,000
Private equity $750,000
Hedge fund interest $750,000
Restricted stock (incl. Rule 144/145) $50,000
Insurance policy $25,000
Otherii Contact for quote

 

Interested in contributing complex assets?

View our 5-step instructions on how to contribute complex assets.

Before initiating a complex asset donation, email us at questions@vanguardcharitable.org.

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Donating complex assets:
Download a brochure.

 

Read donor stories and view more information about contributing gifts of:

Donating personal property worksheet
Personal property

Donating Non-publicly traded stock worksheet
Non-publicly traded stock

Dontating Insurance policy worksheet
Insurance policy

 

iAssets must be valued at $25,000 or more to qualify as a donation to Vanguard Charitable.

iiWhile some complex asset donations, such as gifts of foreign traded stock, do not have higher minimum contributions, they may be subject to additional transaction or legal fees. Contact Vanguard Charitable to learn more.