What to give

The North Carolina Community Foundation accepts many types of charitable gifts, which are tax-deductible to the fullest extent allowed by law.  Among the types of contributions that can be used to fund an endowment are:

  • Cash (or checks) – often the simplest and most convenient form of gift
  • Publicly traded securities (equities, bonds, mutual funds)
  • Closely held stock*
  • Real estate*
  • Tangible personal property* 

*These require prior approval and may have other conditions of acceptance. 

Ways to give

In addition to the types of contributions listed above, there are many other ways a donor may establish an endowment fund or give to an existing fund.  Many of these methods involve planned gifts or estate planning, which may provide donors and their heirs the benefit of lower income- and estate taxes.

  • Gifts by will or testamentary transfers
  • Charitable remainder trusts
  • Charitable lead trusts
  • Retirement plan assets
  • Life insurance
  • Private foundation transfers

Advantages of a community vs. private vs. commercial fund

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