Gift of Appreciated Securities

A gift of an appreciated asset to the Frederik Meijer Gardens & Sculpture Foundation can serve as an attractive savings to the donor. If assets have been owned for more than 12 months and appreciated in value, they generally result in long-term capital gains tax. When transferred as a gift, these long-term appreciated assets (1) give the donor a charitable income tax deduction for the full market value of the asset and (2) avoid the capital gains tax that would have occurred if the donor had sold the asset.


A Foundation supporter has a strong interest in education and the benefits of gardening for individuals of all ages. The donor gives $100,000 in appreciated stocks that have been held for a long time and which have a cost basis of $10,000.

Charitable gift $100,000
Federal income tax savings ($100,000 x 25%*) - $25,000
Federal capital gains tax avoidance ($100,000 - 10,000) x 15% - $13,500
MI income tax avoidance ($100,000 - 10,000) x 4.35% - $3,915
Estimated net cost to the donor $57,585

Benefit to the Foundation

The $100,000 donation could be used to create an endowment fund with the earnings financing educational programs, including the benefits of gardening, for children and adults at the Frederik Meijer Gardens & Sculpture Park.

* Individual federal income tax rates vary.

  • Join a Society

    The Bonsai Society is made up of individuals who have made gifts of $100,000 or and the Perennial Society is for those who have given $10,000 to $99,999.

    Learn more »

  • Federal Tax ID (EIN)

    Tax ID: 38 3118579

  • The alternatives described are meant to provide general guidance. They may be subject to technical rules that could affect their use by a donor. You need to consult with your own advisor or a FMG&SF representative to determine which technique is best for you.