Marketable Securities

Leveraging Appreciated Marketable Securities to Support IEEE

A gift of appreciated securities, such as stocks, bonds and mutual funds may provide a significant benefit to you as a donor as well as support the mission of the IEEE Foundation.

By donating appreciated securities that you have held for at least one year, you:

Avoid the capital gains taxes on the "paper profits"
Are entitled to a charitable income tax deduction on the full fair value of the asset
May use the deduction, up to 30%, of your adjusted gross income in the year of the gift, and you can carry forward any unused deductions for the next five years.
Support a charitable activity that advances technology and education.

If the security you wish to donate has decreased in value, it is normally better from a tax perspective to sell the stock, take the capital loss on your tax return, and make the gift with the cash proceeds.

There are two ways to make a donation of securities: by an Electronic Transfer Authorization or through Physical Delivery. Be sure to notify us of the method you plan to use.

Electronic Transfer Authorization

Your broker can electronically transfer your securities to the IEEE Foundation. In writing you must notify your bank or broker that you “wish to make a gift/transfer of [number of] shares of [name of security or securities] to the IEEE Foundation.” Your broker should contact the IEEE Development Office by phone at +1 732-562-5349 or by email at donate@ieee.org to obtain a copy of our DTC (Depository Trust Company) instructions.

Physical Delivery

If you have the physical securities, you may deliver them in person, by registered mail, or by courier to the address below. Be sure to include the following:

Security certificate(s) without any endorsement, assignment, or other notations
A letter stating the purpose of the gift
In a separate envelope, mail a stock/bond power endorsed in black; make sure to fill in the line requiring your signature. Your name should appear exactly as it does on the face of the certificate(s). If possible, include a copy of the letter you sent with your certificate(s).

Valuation

The value of your gift will be the average of the high and low trading prices on the day which you relinquish control of the security. In the case of electronic transfer authorization, it is the day on which the transfer occurred into the IEEE Foundation account, not the day you instructed your broker to make the transfer, or the day on which the stock was sold. In the case of physical delivery, it is the date on the postmark for mailing, or the day of in-person delivery.

The IEEE Foundation immediately liquidates all marketable securities donations turning the gift into cash providing immediate benefit to the IEEE program you are supporting.

Notify the IEEE Foundation

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