Give to your church using a variety of assets.
Facilitating Generosity to Advance God’s Kingdom
Make a Cash Donation
Give Publicly-Traded Stock
Increase the value of your gift by giving appreciated stock instead of cash. Give the amount of the increased tax savings you earn from the “double deduction:”
- Avoid tax on the capital gain in the stock market (equivalent to a deduction), while also
- Actually deducting the FULL fair market value of the stock (including the amount of that capital gain).
The PCA Foundation has the experienced personnel, processes, and brokerage accounts in place to facilitate fast and easy gifts of public stocks, funds, and bonds. Givers may direct the gift of securities into a fund established for [Church Name] at the Foundation, or establish a Foundation donor-advised fund to receive their gift. To initiate a gift, click to PCAF’S gifting instructions page and click on the appropriate category: for stocks, funds and bonds via electronic transfer, or via transfer of stock certificates.
Make a Charitable Bequest
One of the easiest gifts to make is simply to remember our church in your will, living trust, or retirement account. Instruct your legal counsel to draft a bequest in your will or charitable distribution in your living trust to “[LEGAL NAME OF CHURCH].” If instead you desire to benefit also one or more additional charities, or want to be able to change charitable beneficiaries easily and without additional cost, click here.
Donate Appreciated Property and Other Complex Gifts
Many church members can greatly increase the amount they have for giving, by even 30% to 40%, while also accomplishing personal financial and estate goals, just by giving at certain times, giving certain non-cash assets, or giving in certain ways. Envision four “buckets” for your income and wealth:
The love of Christ spread across our hearts determines the allocation among the first three buckets, and should be a matter for the Holy Spirit’s work, not manipulation by professional fundraisers and stewardship teachers. Once you have determined in your heart the three bucket amounts, thanks to tax rules, you can give at certain times, give certain assets, and give in certain ways that decrease the fourth bucket, taxes, and thereby increase the third, charitable giving, without reducing what you have determined for consumption and your personal estate.
The income tax deduction and resulting tax subsidy effectively decrease the cost of giving and thereby enable more of it. And certain kinds of giving decrease its cost and enable more of it to a much greater extent than does cash giving for immediate charitable needs or simple estate giving, frequently while also accomplishing certain personal financial and estate objectives.
Click on the following links to learn about these smart giving strategies and solutions:
- Donor-Advised Funds
- IRA Charitable Rollover
- Charitable Bequests
- Real Estate Gifts
- Partnership Interest Gifts
- C Corporation Gifts
- S Corporation Gifts
- Incentive Stock Options
- Charitable Remainder Trusts
- Charitable Gift Annuities
- Charitable Lead Trusts
- Real Estate Gifts with Reserved Life Estates
- Accelerated Estate Giving
Schedule a Conversation with a PCAF Giving Strategist
At any time complete the following form to schedule an individual consultation with a gift strategist at the PCA Foundation, or simply call the PCA Foundation at (800) 700-3221 or (678) 825-1040.
Seek Professional Counsel
Please note that neither the PCA Foundation nor your church, nor any agent of either, is permitted to, or does, provide legal, tax, or other professional representation or advice for any person’s reliance. The information we provide here or in any individual consultation is general and conceptual, and may not account for all the relevant facts of your situation or be all you need to know to make a decision about any gift. We encourage you to consult with professional counsel as you consider the information, concepts, and possible gift strategies we describe, and before you make any major, non-cash, or indirect gift.
PCA Giving Survey
A short giving survey for PCA members.
Thank you for your participation and feedback.
Give smarter.
Donor-Advised Funds
Reduce Your Taxes. Simplify Your Giving. Advance God’s Kingdom.
Advise & Consult Fund
The Advise & Consult Fund is a donor-advised fund with no fees. Donate cash and other assets (stocks, bonds, mutual funds, private business equity, real estate) to your fund. Receive a tax deduction for the current tax year, and recommend grants at your pace to your church and favorite charities.
Increase Fund
The Increase Fund is a donor-advised fund. It is designed for donors who want their funds to be actively invested in the market. Like donations to our Advise and Consult Fund, donations to an Increase Fund may be in the form of cash or appreciated assets. Unlike that fund, the Increase Fund is credited with investment gains or losses and is subject to a small administrative charge.
Single Charity Fund
A single charity fund is a fund from which the PCA Foundation will make grants only to a single identified charitable organization. Donors frequently make qualified charitable distributions (QCDs) to a single charity fund as a rollover from an individual retirement account or individual retirement annuity because the limitation to a single charity makes it the only type of fund that may receive QCDs but still make grants at the donor’s pace.
Complex Giving
Advanced Giving Solution. Your Kingdom Giving Goals.
Non-Cash Gifts
Appreciated private non-cash assets for giving include family and other privately-held businesses and investment funds in the form of S corporation, LLC, or limited partnership, stock options, real estate, and even cryptocurrency. Giving such assets produces the largest deductions, consisting of exclusion from capital gains (the equivalent of a deduction) plus an actual charitable deduction.
Public Stocks, Funds, & Bonds
Gifts of appreciated publicly-traded securities, like gifts of appreciated private non-cash assets, result in greater tax savings from the exclusion of the appreciated value from capital gains plus the charitable deduction for the full market value of the security. The PCA Foundation has the experienced personnel, processes, and brokerage accounts in place to facilitate fast and easy gifts of such securities. It also can help churches and other charities and their donors by receiving and processing gifts of securities for immediate grant of the proceeds to the church or charity.
Charitable Remainder Trust
When you give to a PCAF Charitable Remainder Trust, you take a deduction for the gift now, the trust pays you (or beneficiaries you name) an income stream for life or a period of years, and the trust pays the remainder to your PCAF donor-advised fund for ultimate distribution to your favorite charities. Advantages include increased income that is more secure and diversified, deferral of capital gains tax on the sale of any funding asset, and an immediate accelerated charitable deduction for a future gift.
Charitable Lead Trust
A PCAF Charitable Lead Trust operates in reverse to a Charitable Remainder Trust. It pays the income stream to your PCAF donor-advised fund for ultimate distribution to your favorite charities, and pays the remainder to your heirs or other beneficiaries (or with certain kinds of CLTs, to you). Advantages may include reduced or eliminated estate and gift taxes, and increased value of charitable deductions moved to years when taxable income and marginal tax rates are higher.
IRA Charitable Rollover
A Qualified Charitable Distribution is a rollover of part of an IRA, up to $100,000 per year (indexed for inflation in years following 2023), of an owner over age 70 1/2. The amount rolled over counts against any required minimum distribution, and is excluded from gross income in the equivalent of a charitable deduction, with the advantage over a deduction of not blocking the IRA owner from also claiming the standard deduction. QCDs may be made to PCAF Single Charity Funds.
Bequests
A donor who wishes to give part of his or her estate to a charity or charities can name the donor’s PCA Foundation donor advised fund as the charitable recipient in a will or trust or as the beneficiary of an account or annuity, and then easily record with the Foundation, and change from time to time, instructions on how, when, and to what charities the fund is to be distributed.
Charitable Estate Planning
Our ministry includes helping you think about stewardship of your giving. You decide how much income and wealth to allocate to giving, and we help you plan how, when, and what to give during life and through the estate you leave in order to convert the most tax dollars to giving.