A gift of appreciated property – either real estate or securities such as stocks and bonds – reduces your tax burden while promoting City of Hope’s innovative programs.

When you give appreciated property to City of Hope, you earn an income tax deduction for the full fair market value of the asset at the time of the gift. If the deduction exceeds 30 percent of your adjusted gross income in the year you make the gift, the unused portion can be carried forward for five additional years.

Flexible to Meet Your Needs
The donation of appreciated property offers significant tax advantages:

• Appreciated Stocks, Bonds and Other Securities
  Obtain a tax deduction for the full value of the security at the time of the gift without incurring capital gain taxes.
• Appreciated Real Estate
  You can deduct the full fair market value without being assessed capital gains taxes if you have held the property for at least one year.

Gain As You Give
Here is an example of how easy it is to give appreciated property and enjoy tax benefits:

• Donor owns 30 acres of land, originally bought for $50,000.
• Current appraised value of the property is $250,000.
• By donating this property to City of Hope, the entire capital gain of $200,000 escapes tax liability, enabling the donor to receive a full tax deduction for the entire value of the gift: $250,000.
• Additionally, City of Hope can immediately use the funds from its sale of the land to support its patient care and research efforts.

City of Hope’s gift planning officers welcome your inquiries at giftplanning@coh.org or 800-232-3314.