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Reminders about non-cash and non-marketable gifts


You're likely very consistent about reminding your donors about the benefits of giving long-term, publicly traded securities to support your organization's mission. It's so easy for a donor to forget about this and write a check, missing out on the opportunity to avoid capital gains tax.

A laptop screen is covered in post-it notes of different colors.

Non-cash gifts also include assets beyond just publicly traded stock. Remember that the community foundation can work with you to accept donors' gifts to your endowment fund of many types of assets, including:  

Closely-held business interests

With proper planning, a donor can transfer shares of a closely-held business to your organization's endowment fund at the community foundation.

QCDs from IRAs

A Qualified Charitable Distribution ("QCD") is a smart way for a donor who has reached the age of 70 ½ to give to your endowment fund. A donor can direct up to $105,000 from an IRA every year. Together, married couples can direct twice that amount. The donor avoids income tax on the funds distributed to your endowment fund. 

Real estate 

Your endowment fund at the community foundation may receive a tax-deductible gift of a donor's real estate, such as farmland or commercial property, avoiding capital gains tax and reducing the value of the donor's taxable estate. 

Life insurance

For some donors, naming your organization's endowment fund at the community foundation as the beneficiary of a life insurance policy is an effective way to leave a bequest. And, in the case of whole life policies, it may be possible and advantageous for the donor to not only name the endowment fund as beneficiary, but also transfer the policy itself and make annual, tax-deductible contributions to the community foundation to cover the premium. 

And that's not all. Oil and gas interests, cryptocurrency, and collectibles are among the other assets that can make effective gifts to charity. Please reach out to the team at the community foundation to learn how we can help you accept non-cash, non-marketable gifts into your endowment fund. 

This newsletter is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice. 

For more information on agency endowment funds, contact Brian Reitz, Agency Endowment & Engagement Officer, at

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