Advanced Tax Strategies for Private Foundations

Tips for reducing tax liability and preserving endowment value

There are many strategies a private foundation can employ to reduce its tax liability and preserve the value of its endowments. This white paper provides an overview of several strategies you may want to further explore.

Donate Qualified Appreciated Stock To The Foundation

The personal charitable deduction for donating appreciated securities or assets to a private foundation is typically limited to the donor’s cost basis. However, an exception exists for donations of “qualified appreciated stock,” allowing for a fair-market-value deduction. Qualified appreciated stock is defined generally as publicly traded stock held for at least one year that qualifies for longterm capital gains treatment and is not subject to restrictions at the time of donation. This exception does not apply to any other type of non-cash property, such as bonds, options or partnership interests..

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