GIFTS OF
SECURITIES
DONATE STOCKS, BONDS AND MUTUAL FUNDS.
INVEST IN THE FUTURE WITH A STOCK DONATION TO UNICEF
When you donate gifts of securities – such as stocks, bonds or mutual funds – to UNICEF Canada, you are making a lasting impact on the lives of children around the world. From supplying life-saving vaccines, to providing access to quality education, your gift will help us ensure every child has the essentials they need to reach their full potential.
BENEFITS OF DONATING APPRECIATED SECURITIES
Donating publicly traded stocks, bonds, mutual funds or other appreciated securities is a tax-smart way to support UNICEF Canada while enhancing your gift. By donating publicly traded securities, you eliminate the capital gains tax that would be payable if you sold the securities and then donated the proceeds.
That means you can make a meaningful impact on the lives of children around the world while receiving significant tax savings.
HOW TO DONATE STOCK AND SECURITIES
The simplest way to make your gift of securities is to have them electronically transferred from your brokerage account to UNICEF Canada’s brokerage account.
You will receive a charitable tax receipt for the full appreciated value of your donation of publicly traded stock or securities—similar to when you donate cash gifts. The full appreciated value will be the closing price of the securities on the date the securities are received by UNICEF Canada. UNICEF Canada’s policy is to sell all securities donated as soon as we receive them.
You can claim charitable donations for up to 75 per cent of your net income and there is a five-year carry forward on any unused donation amount.
As with any gift, you may designate your donation of securities for a specific UNICEF program or project in consultation with UNICEF staff, or you may leave your gift unrestricted, allowing us to direct your money where it is needed most.
To begin the simple and convenient process of making a securities transfer to UNICEF Canada, download our securities donation form or contact us at stockgifts@unicef.ca or 1 800 567 4483.
TAX SAVINGS EXAMPLE
The chart below shows your tax savings when you donate shares directly to UNICEF instead of selling them and donating the cash proceeds. This calculation assumes a tax rate of 50%.
| Sell Shares and Donate Cash | Donate Shares Directly | |
|---|---|---|
| Fair market value | $10,000 | $10,000 |
| Cost basis | $2,000 | $2,000 |
| Capital gain | $8,000 | $8,000 |
| Taxable gain | $4,000 | $0 |
| Tax credit (at 50 %) | $5,000 | $5,000 |
| Tax on gain (at 50%) | $2,000 | $0 |
| Tax savings | $3,000 | $5,000 |
The information provided is general in nature and is not intended to be a substitute for professional legal or financial advice. UNICEF Canada encourages all donors who are planning a significant gift to seek independent legal and/or financial advice.