Securities and mutual funds that have increased in value and been held for more than one year are one of the most popular assets to use when making a gift to The Humane Society of the United States. Making a gift of securities or mutual funds to us offers you the chance to support our work while realizing important benefits for yourself.
When you donate appreciated securities or mutual funds you have held more than one year to us in support of our mission, you can reduce or even eliminate federal capital gains taxes on the transfer. You are also entitled to a federal income tax charitable deduction based on the fair market value of the securities at the time of the transfer.
Securities are most often used to support our work in the form of:
An outright gift. When you donate securities to The HSUS, you receive the same income tax savings that you would if you wrote us a check, but with the added benefit of eliminating capital gains taxes on the transfer, which can be as high as 20 percent. Making a gift of securities to support our mission is as easy as instructing your broker to transfer the shares or, if you have the physical securities, hand-delivering or mailing the certificates along with a stock power to us in separate envelopes. (Using separate envelopes safeguards your gift—the certificates will not be negotiable without the stock power.)
A transfer on death (TOD) account. By placing a TOD designation on your brokerage or investment account, that account will be paid over to one or more persons or charities after your lifetime. It is not necessary for the TOD designation to transfer all of the account solely to charity—you can designate a certain percentage of the account. With a TOD account, the beneficiary you name has no rights to the funds until after your lifetime. Until that time, you are free to use the money in the brokerage account, to change the beneficiary or to close the account.
A gift in your will or living trust. If you aren't ready to give up these assets during your lifetime, a gift of securities through your will or living trust allows you the flexibility to change your mind at any time. You can continue to receive dividends and participate in shareholder votes, and the securities are still yours if you need them for other expenses. In as little as one sentence you can ensure that your support for The HSUS continues after your lifetime and that your estate will benefit from a charitable estate tax deduction.
A donor advised fund. When you contribute to a donor advised fund with appreciated securities, you will receive a federal income tax charitable deduction for the fair market value of the asset and eliminate capital gains tax. Because of our nonprofit status, The HSUS does not pay capital gain tax when we sell the gifted securities.
A memorial gift. If you have a friend or family member whose life has been touched by The HSUS, consider making a gift to us in his or her name.
An endowed gift. Create an endowment or contribute to one that is already established to ensure that your support of The HSUS will last forever.
A charitable gift annuity. Funding a gift annuity with appreciated securities or mutual funds will not only provide you with reliable payments for life and allow you to support our work, but it can offer numerous financial benefits. First, your annuity payments are often more than the dividends you would receive each year from the securities. Second, you will receive a federal income tax charitable deduction in the year the gift is made and eliminate part of the capital gains tax you would have paid if selling the securities.
A charitable remainder trust. Highly appreciated securities are one of the best ways to fund a charitable remainder trust. You may be reluctant to sell such assets directly because of the tax you would pay on the gain; however, if the assets were transferred to a charitable remainder trust, the assets can be sold without incurring the capital gains tax. The trustee can then reinvest the proceeds in order to secure a higher current income yield.
A charitable lead trust. Rapidly appreciating assets such as stocks are a great way to fund a charitable lead trust. The assets transferred to the lead trust are frozen in value for transfer-tax purposes at the time of funding. At the end of the trust's term, all appreciation that takes place in the trust will pass tax-free to your heirs.
Legal Name: The Humane Society of the United States
Address: 2100 L Street NW, Washington, DC 20037
Federal Tax ID Number: #53-0225390
One of the most common assets used to fund a lead trust is closely held stock in a family business that has the potential to grow over the years.More about Closely Held Stock Cash
You may always use cash to fund a lead trust. Oftentimes, lead trusts are funded with cash in addition to stock or real estate.More about Cash Appreciated Securities
A charitable lead trust may be funded using a single appreciated security or a diversified stock and bond portfolio with high potential for growth over time.More about Appreciated Securities Real Estate
Income-producing real estate is a perfect asset to fund a lead trust.More about Real Estate Cash
A gift of cash in the form of a check is the easiest way to memorialize your loved one and support our work.More about Cash Appreciated Securities
The most tax-efficient way to fund a memorial is with appreciated assets you have held for more than a year.More about Appreciated Securities Cash
A gift of cash in the form of a check is the easiest way to create a lasting legacy through our endowment.More about Cash Appreciated Securities
The most tax-efficient way to fund an endowed gift is with appreciated assets you have held for more than a year.More about Appreciated Securities Tangible Personal Property
You may be able to use non-income-producing property such as stamp and coin collections or works of art in exchange for a federal income tax charitable deduction.More about Tangible Personal Property Real Estate
Your gift of appreciated real estate will qualify for a federal income tax charitable deduction for the fair market value of the property and eliminate long-term capital gains tax.More about Real Estate Real Estate
Your gift of appreciated real estate will qualify for a federal income tax charitable deduction for the fair market value of the property and eliminate long-term capital gains tax.More about Real Estate Appreciated Securities
Eliminate capital gains tax by donating appreciated assets you have held for more than a year on the transfer.More about Appreciated Securities Tangible Personal Property
You may be able to use non-income-producing property such as stamp and coin collections or works of art in exchange for a federal income tax charitable deduction.More about Tangible Personal Property Cash
When you establish a donor advised fund with cash, you will receive an immediate federal income tax charitable deduction for the year the gift was created.More about Cash Cash
Cash—usually in the form of a check—is one of the most common ways to fund a charitable gift annuity.More about Cash Appreciated Securities
By funding a charitable gift annuity with appreciated securities you've owned more than a year, you receive the additional benefit of eliminating part of the capital gains tax on the transfer.More about Appreciated Securities Closely Held Stock
Use this asset, which is not easily converted to cash, to create a charitable gift annuity and receive tax benefits.More about Closely Held Stock Real Estate
Unencumbered real estate such as a personal residence, vacation home, farm or commercial property works best to fund a deferred charitable gift annuity.More about Real Estate Tangible Personal Property
Use non-income producing assets such as stamp and coin collections or works of art in exchange for fixed payments for life.More about Tangible Personal Property
A charitable bequest is one or two sentences in your will or living trust that leave to The Humane Society of the United States a specific item, an amount of money, a gift contingent upon certain events or a percentage of your estate.
an individual or organization designated to receive benefits or funds under a will or other contract, such as an insurance policy, trust or retirement plan
"I, [name], of [city, state, ZIP], give, devise and bequeath to The Humane Society of the United States [written amount or percentage of the estate or description of property] for its unrestricted use and purpose."
able to be changed or cancelled
A revocable living trust is set up during your lifetime and can be revoked at any time before death. They allow assets held in the trust to pass directly to beneficiaries without probate court proceedings and can also reduce federal estate taxes.
cannot be changed or cancelled
tax on gifts generally paid by the person making the gift rather than the recipient
the original value of an asset, such as stock, before its appreciation or depreciation
the growth in value of an asset like stock or real estate since the original purchase
the price a willing buyer and willing seller can agree on
The person receiving the gift annuity payments.
the part of an estate left after debts, taxes and specific bequests have been paid
a written and properly witnessed legal change to a will
the person named in a will to manage the estate, collect the property, pay any debt, and distribute property according to the will
A donor-advised fund is an account that you set up but which is managed by a nonprofit organization. You contribute to the account, which grows tax-free. You can recommend how much money (and how often) you want to distribute money from that fund to The HSUS or other charities. You cannot direct the gifts.
An endowed gift can create a new endowment or add to an existing endowment. The principal of the endowment is invested and a portion of the principal’s earnings are used each year to support our mission.
Tax on the growth in value of an asset—such as real estate or stock—since its original purchase.
Securities, real estate, or any other property having a fair market value greater than its original purchase price.
Real estate can be a personal residence, vacation home, timeshare property, farm, commercial property or undeveloped land.
You give assets to a trust that pays our organization set payments for a number of years, which you choose. The longer the length of time, the better the gift tax savings to you. When the term is up, the remaining trust assets go to you, your family or other beneficiaries you select. This is an excellent way to transfer property to family members at a minimal cost.
You fund this type of trust with cash or appreciated assets—and receive an immediate federal income tax charitable deduction. You can also make additional gifts; each one also qualifies for a tax deduction. The trust pays you, each year, a variable amount based on a fixed percentage of the fair market value of the trust assets. When the trust terminates, the remaining principal goes to The HSUS as a lump sum.
You fund this trust with cash or appreciated assets—and receive an immediate federal income tax charitable deduction. Each year the trust pays you or another named individual the same dollar amount you choose at the start. When the trust terminates, the remaining principal goes to The HSUS as a lump sum.
A beneficiary designation clearly identifies how specific assets will be distributed after your death.
A charitable gift annuity involves a simple contract between you and The HSUS where you agree to make a gift to The HSUS and we, in return, agree to pay you (and someone else, if you choose) a fixed amount each year for the rest of your life.Closely Held Stock
If you want to remain in control of your closely held stock during your lifetime, consider a gift in your will or living trust.More about Closely Held Stock Real Estate
To avoid the administrative hassles of selling real estate during your lifetime, give it to us through a bequest.More about Real Estate Cash
A gift of cash is one of the most popular ways to support us after your lifetime. You may gift a specified sum of money or a percentage of your estate.More about Cash Appreciated Securities
A gift in your will or trust of securities often allows you to make larger gifts than you could during your lifetime.More about Appreciated Securities Tangible Personal Property
Leave your legacy with a gift of antiques, stamp/coin collections or works of art.More about Tangible Personal Property Bank Accounts, Certificates of Deposit or Brokerage Accounts
You can name The Humane Society of the United States as beneficiary of your bank accounts, CDs and brokerage accounts by designating your account as Payable on Death (POD) or Transfer on Death (TOD) to us.More about Bank Accounts, Certificates of Deposit or Brokerage Accounts Commercial Annuities
A portion of the distributions from commercial annuities is subject to income tax for non-charitable beneficiaries. Naming The HSUS as a beneficiary of all or a portion of your commercial annuity will allow us to receive the assets you designate to us completely tax-free.More about Commercial Annuities Retirement Plan Assets
The full value of your IRA, 401(k), 403(b) or other qualified plans is subject to federal and state estate taxes at your death and the distributions from these accounts are subject to federal and applicable state income taxes. Instead, consider naming a charity as a beneficiary of all or a portion of your plan.More about Retirement Plan Assets Life Insurance
By naming The HSUS as a beneficiary of all or a portion of your life insurance policy, you support our work while retaining the ability to change your gift if your plans change.More about Life Insurance