Ways to give
Shares & Securities
Giving an appreciated investment directly is often more efficient than selling it and giving the proceeds.
How this works
What it involves
If you hold shares or securities that have risen in value, giving them directly to us can be considerably more efficient than selling them first and donating the cash.
The reason is straightforward: in many jurisdictions selling an appreciated asset triggers a capital gains liability, whereas transferring it to a charity may not. The charity receives the full value, and you may also be able to claim relief on the gift itself.
This is genuinely useful and genuinely technical. The mechanics below are general; whether any of it applies to you depends entirely on your circumstances and where you are resident.
Step by step
Check with your adviser first
Confirm the tax treatment in your jurisdiction and whether a direct transfer is advantageous in your particular situation.
Contact us before transferring anything
Please tell us what you intend to give and when. An unannounced transfer arriving in our account is difficult to identify, receipt and thank you for.
We will send transfer instructions
Our finance team will provide the account details your broker needs, along with a reference so the gift can be matched to you.
Your broker makes the transfer
Your broker or custodian transfers the holding directly. Do not sell it first if you are hoping for the capital gains advantage.
We confirm and receipt it
We will confirm receipt, tell you the value realised, and provide documentation for your records.
Questions
Common questions
Do you hold the shares or sell them?
We normally sell donated holdings promptly and apply the proceeds to programme work. We are a humanitarian organisation, not an investment manager, and holding individual equities would expose the funds entrusted to us to unnecessary risk.
What if the value changes between transfer and sale?
It may, and we will tell you the actual value realised rather than the value at the moment of transfer. Your adviser can explain which figure matters for your own tax position.
Can I give unlisted shares or an interest in a private company?
Possibly, but it is considerably more complicated and we may have to decline. Valuation and liquidity are the issues. Please talk to us early.
Can you advise me on whether this is tax-efficient for me?
No. We can explain the mechanics of making the transfer, but we are not qualified to advise on tax and would not attempt to. Please speak to your own adviser.
Talk it through with us
We can explain how this works mechanically. For tax and legal questions, please take independent professional advice.