Gifts of Stock & Securities
To make a gift of stocks or securities to UCSF Benioff Children’s Hospitals, please email UCSF at email@example.com or call 877-499-8273.
Gifts of stock and other securities enable you to take a full fair market value deduction without incurring capital gains taxes in the process. Your deduction will be limited to 30 percent of your adjusted gross income. If the amount of your gift exceeds this limitation, you can carry forward the unused portion over the next five years.
The value of a gift of publicly-traded securities is the mean of the high and low trading prices on the day of the gift. UCSF Benioff Children’s Hospitals (UCSF BCH) value gifts of stock according to the dates on which they are received. Securities mailed to UCSF BCH are valued according to the postmark date. Securities transferred through a broker or banker are valued according to the date on which the securities reach our account.
Please consult your financial advisor before making a gift of either appreciated stock owned for 12 months or less or depreciated stock—stock that, at the time of donation, is worth less than what you paid for it.
- Your deduction for a gift of appreciated stock owned for 12 months or less is limited to the amount you paid for the securities
- For depreciated stock, you may wish to sell the securities to establish a deductible tax loss before donating the sales proceeds to UCSF BCH