Reminders to donors: There’s more to give than just cash and stock

A message from the CICF Collaborative, including Central Indiana Community Foundation, Hamilton County Community Foundation, IMPACT Central Indiana, the Indianapolis Foundation, and Women’s Fund of Central Indiana 

Clark Collier, CAP®, CICF Director of Giving Strategies   

 

It’s easy for donors to default to writing a check, not realizing they could give more tax-efficiently by contributing appreciated assets and potentially avoiding capital gains tax. These reminders make a real difference in helping donors maximize both their charitable impact and their tax benefits. 

At the same time, it’s important to remember that non-cash gifts go beyond publicly traded stock. Many donors hold assets that can be powerful tools for charitable giving but may feel too complicated for a nonprofit to accept directly. This is where the CICF Collaborative can help. By working with us, your organization can receive gifts into your endowment fund made with a wide range of assets. Examples include: 

  • Closely held business interests. With thoughtful planning and coordination, a donor may be able to transfer shares of a privately held business to your organization’s endowment fund at a CICF Collaborative entity. We can assist with due diligence, valuation considerations, and the eventual liquidation of the asset.
     
  • Qualified Charitable Distributions (QCDs) from IRAs. For donors age 70 ½ or older, a QCD can be an especially effective way to support your endowment fund. A donor can direct up to $111,000 per year (2026 limit) from an IRA to public charities, and married couples can each take advantage of this opportunity. The amount distributed is excluded from the donor’s taxable income, which can be particularly valuable for donors who do not itemize deductions.
     
  • Real estate. Gifts of real estate—such as farmland, rental property, or commercial buildings—can be contributed to your endowment fund at a CICF Collaborative entity. These gifts may provide the donor with a charitable deduction, help avoid capital gains tax, and reduce the value of the donor’s taxable estate, while the community foundation manages the complexities of acceptance and sale.
     
  • Life insurance. For some donors, naming your organization’s endowment fund at a CICF Collaborative entity as the beneficiary of a life insurance policy is a meaningful way to make a future gift. In certain cases, particularly with whole life policies, a donor may choose to transfer ownership of the policy to the community foundation and make annual, tax-deductible contributions to help cover premium payments. 

And that’s not all. Assets such as cryptocurrency, artwork, and collectibles can also be used to support charitable goals with the right planning. If you’re working with a donor who is considering a non-cash or non-marketable gift, please reach out to our team. We’re always happy to serve as a resource and partner, helping you expand the giving options you can confidently offer to your donors while strengthening your organization’s endowment for the future. 

 

About the Author 

Clark Collier is CICF’s director of giving strategies, working with individuals, families, and their advisors to structure meaningful and impactful philanthropy. As a Chartered Advisor in Philanthropy ®, Clark provides gift planning support and counsel to the CICF Collaborative and nonprofit organizations throughout the region. He previously served as a philanthropic advisor for CICF and in development roles for both local and global organizations.  

About the CICF Collaborative 

CICF Collaborative is a partnership of philanthropic organizations working together to strengthen communities across the region. Each entity within the CICF Collaborative (including the cornerstone entities, Central Indiana Community Foundation, Hamilton County Community Foundation, IMPACT Central Indiana, the Indianapolis Foundation, and Women’s Fund of Central Indiana) brings deep knowledge, strong relationships, and its own individual, focused mission. The CICF Collaborative unites the entities by providing shared services, allowing the entities to operate more efficiently and effectively. By leveraging what we each do best, we’re able to better serve our communities and create more lasting impact, together. Learn more »

Clark Collier, CAP®