Closely Held Business Stock

How It Works

A gift of closely held shares of stock is reviewed by UJA-Federation's gift acceptance committee. If approved, a gift could work as follows.

1. Donor makes a gift of closely held stock to UJA-Federation and gets a qualified appraisal to determine its value
2. Donor receives a charitable income-tax deduction for the full fair-market value of the stock
3. UJA-Federation may keep the stock or offer to sell it back to donor's company at market value

Benefits

• Donor receives an income-tax deduction for the fair-market value of stock
• Donor pays no capital-gain tax on any appreciation
• Donor's company may repurchase the stock, thereby keeping donor's ownership interest intact
• UJA-Federation receives a valuable gift

Read a detailed description of this gift

More Information