Donating Appreciated Assets

When you give Western States Center a gift of stock that you have held for 18 months and that has increased in value, you:

• claim a charitable gift deduction on your current year taxes
• don't pay capital gains taxes you would owe if you sold it yourself
• don't pay broker fees on the sale

To receive the full tax benefit, it is very important that you donate your appreciated stock directly to Western States Center.

Here's an example:

Two years ago you purchased 200 shares of Widgets-R-Us Co. at $10 per share. If you were to sell that stock today for $60 per share, you would pay a 20% capital gains tax, $1,800.

If you sell the stock yourself and donate the proceeds to Western States Center:

$12,000	Value of stock
$(1,800)	Your capital gains tax
$ 10,200	Your tax deductible charitable contribution
$10,200	Amount remaining to donate to Western States Center

If you donate the stock to Western States Center and let us sell it:

$12,000	Value of stock
$0	Your capital gains tax
$12,000	Your tax deductible charitable contribution
$12,000	Amount remaining to donate to Western States Center

When you sell the stock, you have $1,800 less to donate and your charitable contribution deduct is smaller by that amount.

You can deduct gifts of appreciated securities which have been held for more than 18 months on the date of transfer to Western States Center. We recommend that you consult with your financial advisor to discuss what form of giving is best for you.

Giving Stock is Easy

With electronic transfers, you merely have to call your broker and provide the following information.

Your broker will need the following information:

DTC: Dain Rauscher, Inc.
DTC #0235
FBO Western States Center Inc. #1101 8451-7220

You can contact our broker directly:

Todd Frey
Dain Rauscher
(503)295-5886
wtfrey@dainrauscher.com

For our records, we require the following information. Please have your broker mail or fax us a letter stating:

• Date of gift
• Number of shares & name of stock
• Value of stock on date of gift
• Name of Donor (please provide your address if it has changed)

You can also download this form and mail or fax it to us.

© 2005, Western States Center