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Stock Gifts & QCD Funds

Donating appreciated stock to the Northwest Association for Blind Athletes can have significant tax advantages!

Before beginning the donation process, please contact Sue Warren, Director of Development & Communications at 360.984.5506 or [email protected], so that our broker can be alerted to the incoming gift.

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Stock Gifts

Donating appreciated stock to the Northwest Association for Blind Athletes can have significant tax advantages! If you sell appreciated stock, you will be subject to capital gains tax which is assessed based on the difference between the purchase price and the sale price. However, if you donate the appreciated stock directly to NWABA, you avoid paying capital gains tax altogether. As an additional benefit, you receive a charitable deduction for the full value of the stock at the time of the donation, reducing your taxable income.

It is the policy of NWABA’s investment committee to sell donated stocks. That said, this committee reviews each stock donation, and reserves the right to hold shares if there is significant long-term growth potential.

If our broker is not advised before the transfer is initiated, it is assumed to be fraudulent and will be rejected.

Qualified Charitable Distributions (QDC)

A Qualified Charitable Distribution (QCD) is a type of charitable donation made directly from your pre-tax IRA Individual Retirement Account (IRA) to a qualified charity.

Did you know that if you are age 70 1/2 or older, you are required to take a distribution from your IRA each year? That distribution is called a Required Minimum Distribution (RMD). If you donate the entirety, or a portion, of your RMD to Northwest Association for Blind Athletes that gift is considered a Qualified Charitable Distribution (QCD).

When you keep your RMD, the distribution amount is added to your taxable income. When you donate the distribution, the full gift value passes tax-free. There are additional tax benefits both for people who itemize and people who take the standard deduction.

For those who itemize, you receive a tax deduction for the value of the donation (up to $100,000), lowering your adjusted gross income. Lowering your adjusted gross income can affect your tax bracket, reduce the amount of Social Security benefits subject to tax, and potentially lower the cost of Medicare premiums.

If you take the standard deduction on your taxes, the donated amount is excluded from your taxable income.

Please keep in mind that a QCD must be initiated by your retirement fund directly and mailed directly to NWABA. If the funds pass through you, in any way, the tax benefits outlined above do not apply.

Young boy wearing eye shades playing soccer.

Life Insurance

Gifting a whole life insurance policy that’s outlasted its original purpose, while you’re alive, to NWABA is an excellent way to support this mission.

Depending on the specific details of the individual policy, the finance committee will determine if it is in the best interest of the organization to continue to make the premium payments or sell the policy to a third-party broker. In either case, you receive a charitable deduction for the surrender value of the policy.

If you have any questions...

or would like more information about our estate planning assistance program, please contact Sue Warren, Sr. Director of Development & Communications at 360.984.5506 or [email protected].

Northwest Association for Blind Athletes encourages supporters to consult with their financial advisor or attorney before considering a planned gift of any nature.

Estate Gifts

Including a gift to NWABA in your will or a trust is a generous and simple way to make a transformational impact.

Estate Planning Resources

NWABA has developed a straightforward, yet comprehensive program designed to assist our supporters in navigating the estate planning process.

Female volunteer holding a young girl wearing goggles in the pool.

Volunteer

Without our volunteers, we would not be able to serve as many people as we do.

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Other Ways to Help

NWABA offers many ways for you to make a profound impact on individuals of all ages and abilities, who are blind or visually impaired.