Charitable Gifts of Noncash Assets

Charitable Gifts of Noncash Assets

Article posted in on 7 March 2017| comments
audience: Bryan K. Clontz, CFP®, CLU, ChFC, CAP, AEP | last updated: 15 March 2017
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Bryan Clontz, MS, MSFS, CFP®, CLU®, ChFC®, CAP®, AEP, RICP®

Edited by Ryan Raffin, JD

Copyright © 2017 by The American College Press

All rights reserved. No part of this publication may be reproduced, distributed, or transmitted in any form or by any means, including photocopying, recording, or other electronic or mechanical methods, without the prior written permission of the pub- lisher, except in the case of brief quotations embodied in critical reviews and certain other noncommercial uses permitted by copyright law. For permission requests, write to the publisher the address below.

ISBN-13: 978-1540441881

ISBN-10: 1540441881

The American College Press
270 S. Bryn Mawr Avenue
Bryn Mawr, PA 19010

http://www.theamericancollege.edu

Printed in the United States of America

With Gratitude to Our Funders

Commissioned by The Chartered Advisor in Philanthropy program at The American College of Financial Services, this book was generously funded by Leon L. Levy, CLU, RHU. Previously, Leon had funded Bryan Clontz, MS, MSFS, CLU®, CFP®, ChFC®, AEP, RICP®, CAP® as the inaugural Leon L. Levy Fellow in Philanthropy at The American College. Leon’s purpose has been to advance the field of philanthropy by encouraging collaboration between financial, tax, and legal advisors, and nonprofit professionals. In that way, Leon is advancing the mission of the Chartered Advisor in Philanthropy program, funded by Sallie B. and William B. Wallace, through The American College of Financial Services. Thank you, Leon, Bill, and Sallie!

While this book covers technical financial, tax and legal aspects of noncash donations, it is not intended to provide any advice specifically to donors. As with any project of this complexity, errors, misinterpretations and dated or obsolete information are not only possible, they are nearly guaranteed. As always, seek additional resources and counsel when exploring noncash planning solutions for your donors and clients.

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