PERPETUAL IMPACT REAL ESTATE

Rather than selling the • Eliminating or reducing capital gains taxes you would incur had property, many people donate the you sold the property property to charity to eliminate or reduce capital gains taxes, receive a • Being eligible for an income or estate tax deduction charitable deduction and fund their charitable goals. [...] Some of the factors we consider include the make charitable gifts value and marketability of the property, the amount of debt, if any, and any environmental factors. [...] By far, the most common are: EXAMPLE 1 GIFT OF THE PRIMARY Outright Gift of the Entire Property: Works best for donors seeking the highest, immediate RESIDENCE charitable deduction and providing charity with Joan has lived in her house for 30 years, has no children, and would money now. [...] Joan deeds her home to the solution works best for donors who would like donates her home to the Trust and agrees to pay the taxes to keep some of the proceeds of the property Trust. [...] a deduction and the deduction may be further Trust sells the home and She also removes the value of reduced when the charity receives a minority the proceeds are used to the home from her estate.