Photo by Andrea Clay/Pierce County Parks

Enjoy the benefits of making a charitable contribution with a gift of stock.

Traditionally, gifts of stock have been made using appreciated securities. However, there are advantages to donating either appreciated or depreciated stock.

Appreciated Stock

As stock prices increase, so do the taxes you owe on the capital gain. These taxes are generally charged at a rate of 20 percent. But if you own publicly traded stock that has increased in value and you have held it for more than one year, you can avoid capital gains taxes by donating that stock to RTC. Additionally, your tax deduction is the full fair market value of the stock gift on the date it is transferred to RTC.

Depreciated Stock

When the market takes a downturn, there are advantages to using stock proceeds as a gift to RTC. If you have owned for more than one year a stock that has decreased in value, sell the stock yourself to realize the loss for tax purposes. You may then generate a charitable contribution tax deduction by donating the cash proceeds of the sale to RTC.

Making a Gift

Electronic transfer is the easiest and fastest way to transfer stock to RTC. Please contact Katie Guerin at 202.974.5143 or send us an e-mail for transfer instructions, and your broker can complete the transaction. You can even have your broker make the call for you! Once your broker processes the request, the transfer is instantaneous.

If you prefer to send the actual stock certificate to RTC, do not sign the back of the certificate. In a separate envelope mailed at the same time, enclose one stock power for each certificate. This form can be obtained from your broker or banker. Sign each stock power exactly as your name appears on the face of the stock certificate, and have your signature guaranteed by your broker or banker.

Contact Information

In order for RTC to properly credit your contribution, it is best for you or your broker to send a written notice of the transfer to the following contact:

Katie Guerin
Rails-to-Trails Conservancy
2121 Ward Court, NW, 5th Floor
Washington, DC 20037

Phone: 202.974.5143
Fax: 202.223.9257