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Tax-Wise Giving 

Charitable Gifts of Appreciated Stocks

This is an excellent time to give appreciated stocks to Pui Tak Christian School. You will receive a tax deduction for the fair market value, and you will increase your impact by donating the stocks rather than the proceeds for their sales. The chart below provides an example of how you can save money on taxes and empower us to have a greater ministry impact.

Charitable Giving Through an IRA Distribution

As you may know, Congress has passed a permanent IRA rollover legislation, which allows individuals age 701/2 or older to withdraw funds (up to $100,000) from their IRA and make a charitable gift without adding a penny to taxable income. This also counts as a part of your required minimum distributions.

What does this mean for my giving?

Here's an example:

A gift of appreciated stock compared to a gift of cash generated from the sale of appreciated stock. 

The Scenario

Shares of stock Initial cost: $3,000 Total Gain: $7,000*

Current Value: $10,000 

*Amount subject to capital gains tax

Sale of Stock

Value: $10,000

Capital gains: $1,050

Net from sale: $8,950 


Total Gift to Pui Tak Christian School

Gift of Stock

Value: $10,000

Capital gains: $0

Net from gift: $10,000 


Total Gift to Pui Tak Christian School

In this scenario

$1,050 in capital gains tax on the appreciated value is avoided by donating the appreciated stock directly to Pui Tak Christian School. 

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