Stocks and securities are valuable assets that often appreciate in value. This gain is subject to 15% of capital gains taxes. Charitable giving to the IRCF can help you reduce or, in some cases, avoid capital gains taxes altogether.

When you donate long term held publicly traded stocks to the IRCF, you avoid all capital gains taxes. Additionally you can take the full fair market value of the stock gift as a charitable tax deduction on your income taxes. You may take up to 30% of your adjusted gross income per year.

If your deduction exceeds the allowable amount in one year (30%), you may continue to take deductions over the next five years until the amount of the deduction is exhausted.

To initiate transfer of gifting securities please refer to IRCF-Intent form. After completing, send the form to your broker to initiate the process, and advising your broker to mail the paper certificates to the IRCF. In addition, you will need to complete the following forms and include them in your letter to your broker:

Stock / Mutual Fund Release Waiver Form: IRCF-Waiver Form
and either one or both of these forms depending your donation type:

For Publicly Traded Stock: IRCF-Stock Form

For Mutual Funds: IRCF-Mutual Fund Form

Contact information for the IRCF:

IRCF, 3010 Magnum Drive, San Jose, CA 95135
877-472-3674 (877 IRCF ORG)
Fax 408-270-5006       E-mail IRCF