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Gifts of Business Interests

Closely held stock

How it works

	You give shares of closely-held stock to The ALS Association.
	The ALS Association offers the stock back to your company for redemption or re-purchase and uses the proceeds for its programs.

Benefits

• You receive gift credit and an immediate income tax deduction for the appraised value of your shares, even if their original value was close to zero.
• You pay no capital gains tax on any appreciation that has taken place in the shares.
• Under certain conditions, you may be able to use closely-held shares to fund a life-income arrangement, such as a FLIP Unitrust.
• You can have the satisfaction of making a significant gift that benefits both you and The ALS Association during your lifetime.

For more information