Gift & Estate Planning

Appreciated Securities

You can make a gift of appreciated securities—publicly traded stocks, bonds and mutual fund shares—to The Nature Conservancy while avoiding capital gains tax, diversifying your portfolio and/or securing a stream of income. It’s easy to do—fill out this online form to get started!


How It Works

  1. You transfer appreciated securities to The Nature Conservancy.
  2. The Nature Conservancy sells the securities and uses the proceeds to fund critical conservation work.
How You Benefit
  • You receive credit and an immediate income tax deduction for the fair market value (average high and low prices on the day of the transfer).
  • You avoid capital gains tax.
  • You may fund a charitable gift annuity or a unitrust that diversifies your portfolio and allows you to receive lifetime payments that equal or surpass the dividends the securities are paying now.

Please note that the securities you use to make your gift must have been held by you for more than one year to be fully deductible.

More Information

When you donate appreciated securities, you are able to deduct the gift as a charitable donation AND avoid capital gains tax at transfer, though some capital gains taxation may be a part of the income stream. This dual benefit allows you to leverage a larger donation by using appreciated securities rather than cash to make your gift. Here's an example.

Assumptions: Donor in 33% Income Tax bracket; Capital Gains Tax rate 15%

 

$10,000 Cash
$10,000 Stock Cost Basis $5,000
$15,000 Stock Cost Basis $7,500

Charitable Deduction

$10,000

$10,000

$15,000

Tax Savings @ 33%

$3,300

$3,300

$4,950

Capital Gains Tax Saved

$0

$750

$1,125

Net Cost of Gift

$6,700

$5,950

$8,925

Transferring securities is a simple process, and our experts can help with every step. Please let us know the gift is coming and always be sure to first consult with your financial advisor.

There are different procedures for stocks and mutual funds.

Stocks

First contact The Nature Conservancy’s Stock Team via our online form. You can make gifts of stock by either of two methods.

1. Transfer by broker: Draft a letter to your broker providing instructions for the stock transfer. Your broker should then contact our stock team to transmit the details of the gift so ta can be transferred to the Conservancy.

2. Mail certificate: Send the stock certificate(s) by certified mail to the Conservancy. In a separate envelope, mail the conservancy your signed stock power form and a dated letter that identifies the stock, states how your gift is to be used and includes your signature exactly as it appears on the certificate. Send them on the same day by certified mail to:

The Nature Conservancy
ATTN: Stock gift Manager
4245 North Fairfax Drive
Suite 100
Arlington, VA 22203

Follow these stock transfer instructions:

Account name: The Nature Conservancy (Tax ID # 53-0242652)
Account number:  749-04834
DTC Number:  8862
Broker:

George L. Balboa, Jr.
Merrill Lynch Balboa & Blevins Group
1152 15th Street, NW
Suite 6000
Washington, DC 20005
1-800-266-4051

Mutual Funds

Before giving mutual funds, please first contact the stock team with the fund name and ticker symbol. We will then provide you with instructions for transfer.

Creative Plans for Securities Gifts

You can use your gift of appreciated securities to fund a gift that pays you income, such as a charitable gift annuity or a unitrust. You will pay no upfront capital gains tax on the transfer, and will receive lifetime payments. The result? You make a gift to The Nature Conservancy while diversifying your portfolio and securing a stream of income.

Get started by filling out this online form or contacting us at (877) 812-3698 or stock@tnc.org.


Learn More

You can protect forests and other natural places by making a planned gift with The Nature Conservancy. Contact us at (877) 812-3698 or stock@tnc.org.

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