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Planned Giving to SRF via your Securities, Real Estate, or an IRA Charitable Rollover

IRA Charitable Rollover


  • The IRA charitable rollover is a great way to make a tax-free gift to SRF. 

    • Gifts may satisfy or count toward the required minimum distribution (RMD) for the year.

    • Take advantage of federal, and in many cases, state income tax savings.

  • To qualify:

    • You must be at least age 70 ½ at the time of the gift your distribution

    • Distributions should be made from your IRA administrator directly to SRF 

    • Distributions must be made from a traditional IRA or Roth IRA (Some plans such as 401k, 403b, SEPs are not eligible. Please contact your plan admin for more details and options).

    • The charitable distribution must be complete by December 31 in the year it is claimed.

    • Total charitable distributions cannot exceed $100,000, per taxpayer per year.

    • You may not receive any goods or services in exchange for the donation.

Securities (Stocks/Mutual Funds)


  • A gift of stock or mutual funds before December 31st could be your best way to maximize tax savings and meet your charitable giving goals this year.

    • For stocks that have lost value (depreciated) the key is to sell them first and then give the cash proceeds to SRF. 

      • You benefit tax-wise in two ways - you can take both the loss deduction and the charitable deduction. 

    • For stocks that have increased in value (appreciated), the key to receiving tax savings is to donate the shares directly to SRF. 

      • You receive a double tax benefit by: Avoiding capital gains on the profit you've gained, and Receiving a full tax deduction for the fair market value of your gift.

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Real Estate

  • Direct Gift 

    • When you give SRF appreciated property you have owned longer than one year, you qualify for a federal income tax charitable deduction equal to the property's full fair market value. 

      • This deduction lets you reduce the cost of making the gift and frees cash that otherwise would have been used to pay taxes. 

      • By donating the property to SRF, you eliminate capital gains tax on its appreciation.

      • You can deed the property directly to SRF

  • Retained Life Estate

    • Perhaps you like the tax advantages a gift of real estate to our organization would offer, but you want to continue living in your personal residence for your lifetime. 

    • You can transfer your personal residence or farm to SRF but keep the right to occupy (or rent out) the home for the rest of your life. 

    • You continue to pay real estate taxes, maintenance fees, and insurance on the property. 

    • Even though SRF would not actually take possession of the residence until after your lifetime, since your gift cannot be revoked, you qualify for a federal income tax charitable deduction for a portion of your home's value.

  • Deferred Charitable Gift Annuity

    • Are you tired of the hassles of maintaining your property such as paying taxes, utilities, and repair bills? Consider donating the property to SRF in exchange for reliable payments for life for you (and someone else, if you choose). 

    • When you arrange a charitable gift annuity, you receive a federal income tax charitable deduction in the year you set up the gift annuity when you itemize on your taxes. 

    • If you use appreciated real estate to make a gift, you can usually eliminate capital gains tax on a portion of the gift and spread the rest of the gain over your life expectancy. 

    • A gift of unmortgaged property to fund a deferred gift annuity is preferable and generates the greatest tax benefit.

  • Bargain Sale

    • When you make a bargain sale, you sell your property to our organization for less than what it's worth. 

    • The difference between the actual value and the sale price is considered a gift to SRF. 

    • A bargain sale can be an effective way to dispose of property that has increased in value, and it is the only gift that can give you a lump sum of cash and a charitable deduction (when you itemize) at the same time.

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