07: Gifts of Private Stock

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Less than 10% of America’s wealth is held in cash; however, most charities aren’t equipped to accept gifts of non-cash assets. They can feel overwhelming and intimidating.

This module explores how to accept gifts of private stock - stock that isn't traded on a public exchange, but rather owned exclusively by a select group of people. It will help you to have confident conversations with donors and their professional advisors about gifts of private stock and help you spot more opportunities for gifts of private stock. It conveys both technical information and case studies to cement learning.

You will go away knowing the answers to these questions:

  • What are the differences between C Corps, S Corps, LLCs, and Partnerships?
  • How are various types of private stock taxed and how does that tax treatment influence when a donor might make a gift of those assets?
  • What are the various giving techniques for private stock?
  • What infrastructure and best practices should a charity put in place to be able to accept gifts of private stock?

This module qualifies for 1.0 points in Category 1.B – Education of the CFRE International application for initial certification and/or recertification.