Cash - the most common way to give.
Publicly traded securities - appreciated stock makes a great gift. The full market value of the stock is tax deductible and you don't pay capital gains taxes on the appreciation.
Life insurance - a donor who names the Foundation as the owner and beneficiary of a policy and receives a current income tax deduction.
Real estate (some limitations) - most adult children have their own homes and careers hundreds of miles away from where they were raised. Long-distance management of a property can become overwhelming for family members. Gifting real estate is one way to alleviate such a burden and do good for the family's home community.
IRAs - Amounts remaining in qualified retirement plans at the death of the last surviving spouse may be subject to up to 80% in taxes. It may be wise to specify that your endowment in the Community Foundation be the beneficiary of all or a portion of your qualified plan to reduce taxes and leave a legacy.
Trust Fund - If you are the beneficiary of a trust which pays you a regular income, you may assign a portion of the income to the Foundation. You pay no further tax on this income and may take an income tax deduction for the value of the assignment.
