Complex Giving

Expert Guidance for Complex Giving

At The Dallas Foundation, we make it simple for clients to give in ways that are meaningful and impactful. From traditional gifts of cash to more complex assets, we accept a wide range of contributions that can help maximize philanthropic impact while offering potential financial and tax benefits.

Explore the types of gifts we accept and discover how each can be used to support your client’s charitable goals.

Examples of Illiquid or Complex Assets:

Closely held or S-corporation stock
LLC and partnership interests
Pre-IPO or restricted shares
Oil, gas, and royalty interests
Private equity, hedge funds, other privately held interests
Real estate

Artwork, collectibles, and other tangible property
IRAs and retirement accounts
Life insurance policies and annuities
Miscellaneous or unique assets (patents, royalties, existing trusts)
Private foundation assets

Benefits of Donating Illiquid Assets:

Deduction for the current fair market value without reporting appreciation as income
Typically avoids capital gains taxes, allowing more charitable dollars to go further
Quick establishment of a donor-advised fund, providing immediate and ongoing support to multiple charities

Access to philanthropic expertise for guidance on strategic giving and grantmaking
Allows advisors to engage clients in new philanthropic strategies without disrupting their broader financial plan

Why Consider Donating Non-Cash Assets

Estimates suggest that 93% of wealth is held in assets other than cash. This represents immense potential for charitable impact.

Tax Benefits

Avoid capital gains taxes on highly appreciated assets to lower your tax burden while increasing the amount available to support your community.

Charitable Deduction

Gifted assets are eligible for charitable income tax deductions at fair market value in the year when you make the gift.

Long-Term Giving

Non-cash gifts to a TDF donor-advised fund can be invested and endowed, providing more time for you to make key charitable donations.

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