Guide Your Clients

Types of Gifts

Types of Gifts

What Clients Can Give for Maximum Flexibility & Impact

Giving is as unique as your range of clients and their goals. When your client makes a charitable gift through the Orange County Community Foundation, they unlock a world of opportunity. We can accept a wide range of appreciated assets that provides your client with maximum flexibility and convenience.

Appreciated Assets

Avoid being taxed on capital gains. Giving long-term appreciated assets provides a charitable deduction for full market value (without triggering capital gains taxes), off-setting up to 30 percent of their adjusted gross income (AGI).

Cash

Quick and easy. Fully deductible for income tax purposes, gifts of cash can offset up to 50 percent of your clients’ adjusted gross income (AGI). Unused deductions can be carried forward for up to five years. Also a great option if your client has experienced losses on long-term assets.

Closely-held Business Interests

Attention to detail is required for these assets. Far more complex to execute than cash, gifts of limited liability corporations, limited partnerships, or family limited partnership interests require care, consideration and careful planning. The Orange County Community Foundation knows all the rules and handles all the details. Your client contributes the assets and get a tax deduction for the appraised fair market value, which can be up to 30 percent of their adjusted gross income (AGI).

Legacy and Estate Gifts

Plan now, give later. Including the Orange County Community Foundation in an estate plan with a properly structured gift can help:

  • Mitigate estate tax liability
  • Preserve your client’s charitable intent
  • Provide legacy support for your clients’ school, church or favorite cause
  • Generate income for your client or their family

It’s a good thing to do. A bequest is an easy way to include OCCF in your client’s estate plan. It may be more advantageous to bequeath retirement funds or life insurance than other assets. By carefully considering what and when to give, your clients’ can maximize the transfer to their heirs and favorite charities.

Life Income Plans

Life income plans, such as charitable gift annuities provide three distinct benefits:

  1. Immediate charitable deduction
  2. Income for life
  3. Future gift to a charitable fund

Structured appropriately, life income plans can also:

  • Significantly reduce or eliminate capital gains on gifts of appreciated property
  • Improve income from low-yield, high-value assets
  • Offer flexible retirement options
  • Reduce your clients’ taxable estate
  • Provide lifetime income to you and your family

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HAVE QUESTIONS?

Mary Jacobson
Vice President, Philanthropic Services and External Relations

(949) 553-4202 ext. 222