Real Estate donations

The IRCF embraces donations of real property including commercial buildings, vacation homes or cabins, and farms. Upon the completion of your property being donated, we will arrange to have the property sold and use the proceeds to help fund project efforts or to protect and preserve areas as nature reserves.

If you are interested in donating a particular piece of property or land that you wish to see preserved in its natural state, please contact us for more information. If you own a home, property, or a farm, it has probably appreciated in value. Upon selling, if this has been your primary place of residence for two of the past five years you can deduct $250,000 of gain (or $500,000 for couples).

This capital gains tax deduction does not apply to assets such as land, supplemental real estate, or vacation retreats and in some cases the asset has appreciated so much that the cost basis is extremely low, thereby leaving you with an enormous tax liability.

Benefits of a Gift. If you make a gift of property that has been held for more than a year, you can receive an income tax charitable deduction equivalent to the fair market value of the property.

International Real Estate and Properties

The IRCF has particular interest in international properties located in the Cayman Islands, Bahamas, Lesser Antilles, Central America and other endangered species hot-spots. U.S. residents can receive a tax deduction when donating these properties.

A recent property donation on Cayman Brac, Cayman Islands proved to be key in preventing a local quarry from encroaching further into prime habitat. This property is now designated as a protected area.

Please contact the IRCF using our toll-free number 877-472-3674 (877 IRCF ORG), or Fax 408-270-5006, or using the IRCF´s Contact Us link at the bottom of each web page, if you would like additional information on Real Estate Donations.

Stocks and Bonds Donations

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

IRCF, 3010 Magnum Drive, San Jose, CA 95135
877-472-3674 (877 IRCF ORG)
Fax 408-270-5006 E-mail IRCF
Prior to changing or formulating any Stock and/or Bond transfer, please consult with your attorney or financial advisor.