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An outright gift of cash is the simplest and most common way to donate to WRF. Because WRF is a non-profit, you can deduct the entire gift amount from your yearly income taxes, up to 50 percent of your adjusted gross income. Any amount over the limit can be carried over to future years—up to five additional years. Your actual tax savings depend on your income tax rate—the higher your tax rate, the greater the savings. State income taxes can further magnify the savings.

You can make a cash donation to WRF with a check, through an automatic cash transfer or with a credit card. By donating your gift unrestricted, it allows WRF the greatest flexibility to address current priorities.

WRF accepts gifts of private and publically traded stock.

We would be happy to provide more information about the tax advantages and the mechanics of the gift itself.

If you contribute closely held stock to WRF, you receive a current income tax deduction, up to 30 percent of your income. If the donation exceeds your deduction limit, the Internal Revenue Service allows you to carry over the excess for up to five years. Your family corporation can then redeem the shares at fair market value and the family retains 100 percent control of the business.

With a gift of closely held stock, you can:

• Protect up to one-third of your income from current income tax,
  
• Transfer assets to heirs with reduced gift and estate taxes,
  
• Reduce accumulated earnings, and
• Make a magnificent donation to WRF in support of wilderness and leadership education.
  

While the rules don’t allow the donor to tell WRF how to manage the gift, it is generally in the school’s best interest to sell closely held stock back to the private corporation because such stock rarely pays dividends. When the corporation redeems the stock, it reduces corporate accumulated earnings and the possibility of a penalty accumulated earnings tax on amounts over $250,000.

Completing a Gift of Closely Held Stock

The Internal Revenue Service requires an appraisal for gifts of closely held stock exceeding $10,000. Gifts less than that amount may be valued by a qualified independent appraiser or at the per-share cash purchase price of the most recent bona fide transaction involving the same stock.

If you work for one of the thousands of companies with a matching gift program, your employer will match your donation to WRF—dollar for dollar. Some corporations will even match your donation two or three to one!

Securing the match is easy.
Just follow these steps to make a positive difference in wilderness education

1. First, find out if your company matches employee donations. This benefit often applies to spouses and retirees, too. The best place to ask is probably in your human resources department.
   
2. Once you determine that a matching gift program exists, get a matching gift form from your employer. Again, the most likely place to find this is in the human resources department.
   
3. Fill out the form completely.
   
4. Send the form to WRF according to your employer’s guidelines. Usually the form must accompany your donation.
   
5. We’ll take it from there.
   

In addition to the personal satisfaction that comes with increasing your gift to WRF, you also receive credit for the entire donation in our annual donor recognition lists.

A tax-wise gift of appreciated property can provide generous support for WRF and generate significant tax savings for you. Almost any type of real property—a personal residence, a farm, a vacation home, a commercial building or an undeveloped parcel of land—can constitute a gift. By making a tax-wise gift of appreciated, long-term (more than one year) property, you can save taxes twice.

First, you receive an income tax charitable deduction for the current value of the property. Second, you save by eliminating the payment of capital gains tax on the increased value of the property.
You can deduct the full value of your donation—up to 30 percent of your adjusted gross income. If you cannot use the entire amount in the first year, you can carry over the deduction for up to five years. For 2012, the net capital gain is taxed at rates no higher than 15%. However, come January 1, 2013 the tax rate will increase to a minimum of 18.8%. Please consult your financial advisor for updated information regarding changes to tax law.

Life Estate Agreement
In a life estate agreement, you transfer property—usually a home, farm, or ranch—to WRF. You may choose to live in the residence for the rest of your life. The benefits of this agreement frequently include considerable income tax savings the year the agreement is established, as well a reduction in gift or estate taxes.