Sentences with phrase «deductible at fair market values»

Charitable contributions to public charities of capital gain property held for more than one year are usually deductible at fair market values.

Contributions of real estate to a charity or donor - advised fund account are generally deductible at fair market value — as determined by an independent qualified appraiser — on the date of contribution, whereas contributions of real estate to a private foundation are generally deductible at the lower of cost basis or market value.

‡ Gifts to public charities of real property are typically deductible at fair market value as determined by a qualified appraisal, obtained by the donor.

Appreciated securities held for more than one year and donated directly to a public charity or a donor - advised fund account are generally deductible at fair market value without recognizing any capital gain.

Contributions of restricted stock to a public charity or donor - advised fund account are generally deductible at fair market value on the date of contribution, but may be subject to discount based on the specific restrictions.

Charitable contributions of capital gains property held for more than one year are usually deductible at fair market value.

Not exact matches

Gifts of collectibles and artwork to charity or donor - advised fund accounts for non-related use are deductible at the lesser of the donor's cost basis or fair market value.

All donations to GITC are 100 % tax deductible, and in - kind gifts of guitars and supplies are credited at their fair market value at the time of contribution.

But keep in mind, deductible mortgage and home equity debt can not exceed the fair market value of your home at the time that you take out the loan.

A gift of appreciated stocks or mutual funds is tax deductible at full fair market value at the time of the gift with no capital gains tax.