The Conduit Election


Categories: Advisors

Search Topics: Advanced Grantmaking Foundation Investments Foundation Tax Strategies Strategic Planning

The Conduit Election, an election that can be made by a private foundation in any taxable year, permits donors to the foundation to treat donations made in an election year as though they had been made to a public charity instead. This provides two key benefits

  1. Higher adjusted gross income (AGI) percentage caps; and
  2. A fair market value deduction for contributions of appreciated, long-term capital assets. This includes, but is not limited to, privately held stock, real property, notes, bonds and partnership interests.

Click the button below to learn more.

To read the rest of this resource:

Download the PDF