Gift Planning
Gift of Securities
Publicly traded securities include shares, bonds, warrants and options traded on any prescribed stock exchange as well as mutual fund units. Effective May 3, 2006, gifts of appreciated publicly listed securities to a registered charity are exempt from any capital gains tax, with the tax receipt reflecting the full market value of the gift. The resulting tax credit far outweighs the tax incurred from the initial cost of purchasing the securities.
To make a donation of securities to the ROM, you instruct your financial institution or broker to transfer your gift of securities electronically or via certificate form to the ROM Governors. The amount of your tax receipt will reflect the fair market value of your gift.
Gift of Securities Form (PDF)
For an example of a gift of securities, please view the personal story below:
Learn about a gift of securities made by Don Guthrie
