Appreciated Securities

Gifting stocks or bonds may offer substantial tax advantages. If the security has been held for one year or more (long term capital gain), a deduction at the full fair market value is allowed. In all other circumstances the deduction is limited to the donor’s adjusted tax basis.

Matching Gifts

Some companies may have matching gift programs, which might double or even triple your contribution. For more information, please contact your company’s Human Resources Department.

Payroll Deductions

Your employer, through federated campaigns, may offer an employee contribution program where you can elect a percentage of your monthly earnings to The Young Americans. For more information and to set up your contribution today, please contact your company’s Human Resources Department.

Corporate Giving

If your company is looking to get involved in philanthropy or already has a philanthropy department, there are many underwriting and event sponsorship opportunities you can explore to support The Young Americans. For more information, please contact Talya Franklin at tfranklin@youngamericans.org.

Bequest

You may name The Young Americans as a recipient of any percentage of your estate; this may have estate tax planning benefits. Please consult with your legal counsel for advice and guidance.

Life Insurance and Retirement Plans

You may name The Young Americans as a beneficiary of your Retirement Plan or Insurance Policy. The Committee will accept gifts of life insurance policies only when The Young Americans is named as the owner and beneficiary of 100% of the policy. If the policy is paid-up, the value of the gift for The Young Americans gift crediting and accounting purposes is the policy’s replacement costs. If the policy is partially paid up, the value of the gift for The Young Americans’ gift crediting and accounting purposes is the policy’s cash surrender value.

Real Estate

The Committee will review gifts of real estate. A member of the  Committee must conduct a visual inspection of the property. The Committee may also  require an environmental site assessment including Title V status for possible  contamination, (i.e., leaking underground storage tanks) or other restrictions (i.e.,  wetlands). Due to the expenses associated with gifts of real estate, only gifts valued in  excess of $250,000.00 will be accepted. Prior to acceptance, the Committee must have  access to the following documents: real estate deed; real estate tax bill; plot plan;  substantiation of zoning status; environmental site assessment. If the donor is giving a  life estate gift, the donor may be asked to pay for all or a portion of the following:  maintenance cost; real estate taxes; insurance; real estate broker’s commission and  other costs of sale; appraisal costs. If the real estate is an outright gift, the Organization  will pay for these costs. For gift crediting and accounting purposes, the value of the gift  is the appraised value of the real estate, excluding any costs to the Young Americans for  insurance, real estate taxes, broker’s commission, or other expenses of the sale.  Properties with mortgages will be considered on a case-by-case basis. Consideration  may include an independent appraisal and the mortgage percentage of property value.  Mortgaged property is not acceptable for charitable remainder trusts. 

TANGIBLE PERSONAL PROPERTY

Gifts of tangible personal property to The  Young Americans should have a use related to Organizations exempt purpose. Gifts of  jewelry, artwork, collections, equipment, and software shall be accepted with approval  by Committee. Other matters that will be taken into consideration by the Committee  before deciding on acceptable gifts of personal property include: transportation cost;  storage cost; cost of selling; cost of maintenance and repairs; location of property; cost  of insurance. Such gifts of tangible personal property defined above shall be used by or  sold for the benefit of The Young Americans. Depending upon the anticipated value of  the gift, the Committee shall have a qualified outside appraiser value the gift before  accepting it. The Young Americans adheres to all IRS requirements for disposing gifts of  tangible personal property and filing appropriate forms. 

PLANNED GIFTS AND MEMORIALS

Assets transferred through bequests that  have immediate value to The Young Americans, or that can be liquidated shall be  considered for acceptance unless the gift appears to require more cost than benefit. The Committee may accept and administer bequests and memorials designated for specific  purposes.