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Historically Lewis

Home of the Lewis County Historical Society

Smart gift planning combines charitable intent with cost-efficient planning techniques. Of critical importance is the kind of asset used to fund the gift. Usually, long-term appreciated property can generate the most favorable tax benefits. The reason: Gifts of such property provide a double benefit—a charitable deduction, in most cases, for the full fair-market value of the property—plus avoidance of any potential capital-gain tax.

The chart below illustrates the additional tax savings from a gift of appreciated assets.

  CashAppreciated Property
 A. Fair-Market Value$10,000$10,000
 B. Cost Basis  10,000   4,000
 C. Capital Gain         0   6,000
 D. Capital-Gain Tax (15%)         0     900
 E. Charitable Deduction 10,000 10,000
 F. Actual Tax Savings (24%)   2,400   2,400
 G. Total Tax Savings (D+F)   2,400   3,300

How It Works

  1. You can send unendorsed stock certificates by registered mail or instruct your broker to make the transfer from your account to the account of the Lewis County Historical Society
  2. You receive and income tax deduction
  3. The Historical Society may keep or sell the securities


  • You may receive a federal income-tax deduction for the full fair-market value of the securities
  • You avoid long-term capital-gain tax on any appreciation in the value of the stock

Your gift supports the Historical Society