Closely Held Business Stock

Closely Held Business Stock Diagram

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

More Information

Contact Us

William Samers, Vice President
212.836.1755
samersw@ujafedny.org

Stanley Baumblatt, Director
212.836.1305
baumblatts@ujafedny.org

Shira Hudson, Associate Director
212.836.1232
hudsons@ujafedny.org

 

UJA-Federation of New York
130 East 59th Street
New York, NY 10022

Phone: 1.800.997.5266
Fax: (212) 836-1172
E-mail: plannedgiving@ujafedny.org

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