Gifts of Stocks, Bonds and Mutual Funds

Gifts of securities are especially advantageous if they have appreciated in value. Gifts of stocks held longer than one year avoid capital gains tax completely. In addition, donors receive a tax deduction for the market value of the gift.

Beneficiary Designation

You can designate the AHS as beneficiary of a life insurance policy, a retirement fund, or a bank account.

Life Insurance

Transfer ownership of a policy to the AHS and gain an immediate charitable tax deduction for the lesser of the policy’s fair market value or the premiums paid. Give a paid-up policy and receive a deduction for the policy’s cash value. You can also make the AHS a partial beneficiary of your employee life policy.

Bequests

Will provisions are the most frequently used deferred giving vehicle. All you need is an attorney and appropriate bequest language.

Charitable Gift Annuities

These are popular among older donors because of high payment rates. A CGA is a contract between the donor and a charity. Donors get lifetime income, and the AHS receives the remaining balance.

Charitable Remainder Trusts

These life income vehicles can be set up to focus on either predictable payments or inflation abatement. Upon the death of the payee(s), the AHS receives the principal value.

Charitable Pooled Funds

Available through Fidelity Investments or The U.S. Charitable Gift Trust (Eaton Vance), these accounts function like Charitable Remainder Trusts (CRTs), providing donors lifetime income, with the principal balance passing to the AHS. Unlike a CRT, they entail no set-up costs or complications, and can be set up with as little as $20,000.

Real Estate

Give a residence, farm or vacation property, gain a charitable gift deduction and retain the right to live in it.

Donor Advised Funds

These donor-held accounts function like personal foundations. They allow donors to make tax-deductible contributions when circumstances warrant and defer allocation decisions until donors are ready to make them.

Memorial Gifts

The AHS is pleased to accept gifts made in honor of persons deceased or living. Families will be notified as appropriate.

Official Name & Tax Number

Please use the organization’s full name, the American Horticultural Society, and its tax ID number, 53-0226408, on all official documents.

To learn more, contact Katie Tukey, Director of Development and Engagement, at ktukey@ahsgardening.org or (703) 768-5700 ext. 144.