OUTRIGHT GIFTS   of  cash, securities and real estate are a convenient way to contribute, and you have the pleasure of seeing your gift work during your lifetime.

• Cash - The simplest, most efficient way to make a gift. Cash gifts can be made in honor of, or in memory of, a person or organization; they can be used to start a fund, to add to an existing fund, or to make an unrestricted contribution.
  
  
• Securities and Real Estate - Popular alternatives to cash are gifts of appreciated property, such as securities and real estate. Such gifts may generate a double tax benefit; in addition to receiving an income-tax charitable deduction for the full fair-market value of the property, the donor escapes any potential tax on the capital-gain element in the gifted property.
  
  
• Tangible Personal Property - As with gifts of securities or real estate, a donor is entitled to a charitable deduction for gifts of tangible personal property such as works of art, rare books, or stamp or coin collections. The allowable deduction for such a gift held long-term depends on the standard of "related use." As with gifts of securities and real estate, long-term tangible property is property held for more than 12 months. However, unlike securities and real estate, the maximum capital-gain-tax rate for tangible personal property is 28%.

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