b'DONATIONS OF COMPLEX ASSETS Most donors in the United States give cash to their preferred charitable causes, but many philanthropists own other kinds of assets they want to use for charitable purposes. Donating complex assets such as real estate, art, privately held business interests, or other property allows donors to support charitable causes they are passionate about, while maximizing their giving power and leveraging key tax benefits in the U.S. Tax Code. When CAF America receives a complex asset donation, donorsBy donating complex assets directly to a Donor Advised Fund can make three types of recommendations: (DAF) at CAF America, and with the appropriate preparation and support from our team, donors can claim a charitable deduction 1) CAF America liquidates the asset and puts the proceeds to ain the amount of the Fair Market Value (FMV) of the asset at the charitable use (either within a Donor Advised Fund or as atime of donation and avoid realizing capital gains on property grant to an eligible charity), that has appreciated in value over time.2) CAF America grants the asset to an eligible charity for theirDonating appreciated assets is also an effective way to maximize own use, or giving to a donors preferred philanthropic cause. Consider the donation of a property with the following characteristics, 3) In the case of tangible personal property gifts, CAF Americaassuming that the donor wants to liquidate assets to fund a loans the property to a beneficiary organization that can putdonation to charity:it to a related use. Why Donate Appreciated Assets?Donation After Sale Donation Before SaleInitial Cost $1,000,000 $1,000,000Appreciated Value $1,400,000 $1,400,000Capital Gains Tax (15%) ($210,000) ($0)Amount Available for Donation / Deduction $1,190,000 $1,400,000Difference +$210,00011'