World Wildlife Fund

More Gift Planning Information

Overview

What to Give

Income to You or Others

Providing for Heirs

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Will or Living Trust

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Information for Advisors

Disclaimer

The Choice of What to Give

Cash: A Popular Gift

World Wildlife Fund commonly receives gifts in the form of cash and checks. Cash gifts are convenient for many people and are easily recorded through canceled checks and receipts. Remember that it is important to save all receipts to assure maximum tax savings.

Non-Cash Gifts: Enjoy More Savings

Many WWF supporters also choose to make their gifts in forms other than cash. Examples include:

	Securities (stocks, bonds, mutual funds)
	Real estate
	Retirement plans
	Life insurance policies

After considering the properties you own, you may find giving something other than cash to be an appealing alternative. Giving non-cash property enables you to help WWF while conserving cash for other uses and enjoying what may be greater tax savings than those provided by gifts of cash.

Giving Appreciated Property

If you have non-cash property, such as stocks and mutual funds, that has grown in value (appreciated) and been held long-term (more than one year), you can generally enjoy greater tax savings from giving such property than from giving an equivalent amount of cash. That's because a gift of appreciated property lets you bypass capital gains tax that could be due if you sold the asset. You are also entitled to a charitable deduction based on the property's current value, including the "paper profits" you have earned since you have owned it.

Example: Jean is in the highest federal income tax bracket. She wants to give $5,000 to WWF. Should she give stocks, bonds, or mutual funds worth that amount, or sell them and give the cash from the sale?

If she gives $5,000 cash, she'll receive a deduction for $5,000, saving her $1,750 in taxes.
If she gives stock valued at $5,000 that was purchased years ago for $1,000, she will achieve the following results:

A charitable income tax deduction for $5,000, saving her $1,750 in taxes (just like a cash gift), plus
Avoidance of capital gains tax on the $4,000 increase in value, an $600 savings (15% capital gain tax rate x $4,000)

All told, the after-tax cost of Jean's gift of stock worth $5,000 is just $2,650. Comparing that to the $3,250 after-tax cost of giving cash, she decides to give the stock and thus make the same gift to WWF at a savings of more than 20% over the after-tax cost of the same gift in the form of cash.

Interested in giving securities? We are pleased to provide stock transfer instructions (PDF, 23k).

Giving Depreciated Property

If you have stock or other property that has decreased in value, you will normally save more in taxes by selling them and giving the proceeds. You may then be able to claim a capital loss on your tax return. You can also deduct the cash proceeds you give as a charitable gift. The result can be to enjoy tax deductions that amount to more than the current value of the asset.

Market Uncertainty

If you are concerned about market fluctuations, you may be interested in strategies that can lock in today's current value on a "tax-free" basis, provide a fixed or variable income, and other benefits. If so, see "Gifts that provide income."

For additional information contact us at legacygifts@wwfus.org.

Click the globe to explore WWF's work

WWF's Vision

President and CEO Carter Roberts sets the vision for WWF, to save a planet, a world of life.

An organization based on trust

Chairman of the Board Bruce Babbitt holds WWF accountable for best practices in governance, accountability and trans-
parency at all levels of the organization.

How Our Funds Support Conservation

82 percent of WWF's spending is directed to worldwide conservation activities

World Wildlife Fund 1250 Twenty-Fourth Street, N.W. P.O. Box 97180 Washington, DC 20090-7180