Musquash Estuary, NB (Photo by NCC)
Musquash Estuary, NB (Photo by NCC)

Gifts of Stock

Many donors are turning their appreciated stocks, bonds and mutual fund units into gifts for the Nature Conservancy of Canada (NCC).

What is the benefit of a gift of stock?

Thanks to a tax break introduced in the 2006 Federal Budget, individuals will be exempted from capital gains taxes, making this the least expensive way to give. 

How do I make a gift of stock? 

Making a gift of stock is easy. The transfer of securities can be made electronically from your account to the Nature Conservancy of Canada's account.

Please call our team at 1-800-465-0029 ext. 2276 or email us for more information on the gift of securities transfer process.

Download a publicly traded gift of securities transfer form here > 

Will I receive a tax receipt?

Donors of securities will receive a tax receipt for income tax purposes for the full market value of the shares on the date they are received in NCC’s account.

Selling vs. donating stocks

The following table is an example of how a gift of stock is more beneficial than selling the stock and donating the cash received.

  Stock sale Stock donation
  Present value of shares

$100,000 

$100,000 

  Purchase price of shares

$20,000 

$20,000 

  Capital gain on shares

$80,000 

$80,000 

  Taxable amount of capital gain

$40,000 

$0 

  Tax payable* on capital gain

$18,000 

$0 

  Tax credit on donation

$45,000 

$45,000 

  Total tax saving

 (Tax credit only) $45,000

 (Credit plus tax saving) $63,000

*For illustration purposes we have used an average marginal tax rate of 45%.

 

Thank you for your interest in land conservation. Together we will achieve tangible results.

© 2013 Nature Conservancy of Canada (NCC) | ™ Trademarks owned by The Nature Conservancy of Canada.