MCF can accept a wide variety of assets, including:

• Cash
• Securities
• Real Estate
• Personal Property
• Bequests
• Retirement Plan Assets
• Life Insurance

• Cash: Cash, usually in the form of a check, is an easy and convenient way for you to support worthy causes in the community. Gifts of cash enable you as a donor to claim a current tax deduction of up to 50% of your adjusted gross income in any one year when you itemize deductions, with the excess, if any, carried forward for an additional five years.  Actual savings from gifts of cash depend on your tax bracket—the higher the tax bracket, the higher the deduction.  Click here for more information on how to give cash.
  
  
• Securities: Gifts of appreciated securities offer important tax advantages, since their full fair market value is deductible as a charitable contribution up to 30% of your adjusted gross income each year when you itemize deductions. Like gifts of cash, deduction amounts that exceed the limit can be carried forward for up to five additional years. You do not have to pay federal or state capital gains taxes on the appreciated portion of the gift.
  
  After the Foundation liquidates the securities, the full value of the gift is available to support your charitable goals. For more information on various securities, and how to give them, click on any of the links below.
  
  publicly traded stock or bonds (paper certificates)
  publicly traded stock or bonds (electronic transfers)
  closely held stock
  restricted stock
  partnership interests (including family limited partnerships)
  mutual funds
  
  
• Real Estate: MCF can accept a gift of a house or other personal residence, farm, commercial buildings, and income-producing or non-income-producing land. A gift of real estate that you have owned for more than a year entitles you to the same federal tax advantages as those for gifts of securities—a tax deduction for the fair market value of the property—while allowing you to avoid paying capital gains tax.  MCF can accept most unencumbered real property gifts. To make a gift of real estate, contact Aviva Shiff Boedecker, director of gift planning, at 415.464.2516 or by email.
  
  

• Personal Property: The Foundation will consider gifts of personal property, such as artwork and jewelry. This type of gift must be discussed individually in advance, so please contact Aviva Shiff Boedecker, director of gift planning, at 415.464.2516 or by email.

• Bequests: Naming the Foundation in your will or living trust is a popular way to support the community. A charitable bequest can be a specific dollar amount, a percentage of your estate, or what remains after other bequests—including those to family members—are made. Or, your will can specify that your heirs receive lifetime income from your estate, with the remainder going to the Foundation for charitable purposes.   If you choose, the bequest can flow into a donor-advised fund for your children to carry on your family’s philanthropy.  Sample bequest language. For more information on giving through a bequest, contact Aviva Shiff Boedecker, director of gift planning, at 415.464.2516 or by email.
  
  
• Retirement Plan Assets:  For a gift through your estate, retirement plan assets are often the best to give because they are so heavily taxed if left to heirs. Income and estate taxes can easily consume over 65% of the account balance at death. By naming the Foundation as the remainder beneficiary of these assets, you can leave a very efficient legacy. More, including how to give.  To discuss gifts of retirement plan assets, contact Aviva Shiff Boedecker, director of gift planning, at 415.464.2516 or by email.
  
  
• Life Insurance: For those whose need for life insurance has decreased, making a gift of an unneeded policy can be a convenient and effective way of meeting your charitable goals. When you transfer ownership of a cash value policy to the Marin Community Foundation, you become eligible for a charitable tax deduction based on its current value. A gift of life insurance can also be a part of your estate planning.  For more information on gifts of life insurance, contact Aviva Shiff Boedecker, director of gift planning, at 415.464.2516 or by email.