Sterling Foundation Management, LLC, has an informative article that explains the six types of assets that people can give to charities. The article starts with:
“At some point, many wealthy clients will think about contributing something other than cash to charity. This report examines some of the noncash assets donors may want to consider. We’ve high-lighted the main issues, including tax implications, special private foundation considerations, and operational questions. We will look at six categories of noncash assets: publicly traded securities, nonpublicly traded business interests, tangible personal property, intangible personal property, qualified retirement plans and real estate.