Appreciated Assets

Give more to Idaho’s kids. Keep more of what you’ve earned.

Donating appreciated stock, real estate, or other long-term assets can be one of the most tax-efficient ways to support Idaho Youth Ranch. In many cases, you may avoid capital gains tax while making a larger impact for Idaho youth.

You may be able to:

  • Potentially avoid capital gains tax
  • Qualify for a charitable income tax deduction*
  • Help more of your gift support Idaho Youth Ranch programs

*Please consult your tax advisor regarding your specific situation.

Blue outlined star icon with transparent center.

Before You Transfer — Contact Us First

Before initiating a transfer, please contact our advancement team. We’ll confirm current instructions, help identify your gift, and make sure your acknowledgment is handled promptly. This step takes just a few minutes and ensures a smooth process for you and your broker.

Contact Our Advancement Team →

How It Works

How donating appreciated assets works

1
You transfer an appreciated asset directly to Idaho Youth Ranch
Instead of selling the asset first and donating the cash proceeds, you transfer it directly. This is the key to the tax advantage.
2
You may be eligible for a charitable deduction based on fair market value: $15,000
If you’ve held the asset for more than one year, you can generally deduct its current fair market value — not just what you originally paid for it.
3
You may avoid capital gains tax on the appreciation
Because you’re donating the asset rather than selling it, neither you nor Idaho Youth Ranch pays capital gains tax on the growth.
4
The full value of the gift can be put to work
Once the transfer is complete, Idaho Youth Ranch can put the value of your gift to work supporting programs that help Idaho’s kids heal and grow.

See the Difference

Why donate the asset, not the cash?

For many donors, donating an appreciated asset directly can produce a better charitable and tax outcome than selling it first and donating the cash proceeds.

Illustrative example: Stock purchased for $5,000, now worth $15,000, held longer than one year

Sell, then donate cash

Option A
Sell stock for $15,000
▼
▼
Pay approximately $2,380 in federal capital gains tax on the $10,000 gain (assumes 15% rate + 3.8% NIIT)
▼
$
Donate remaining $12,620 to IYR
▼
Charitable deduction: $12,620
★ Better Outcome for You — and for Idaho's Kids

Donate the stock directly

Option B
Transfer the $15,000 stock directly to IYR
▼
✓
Potentially avoid capital gains tax on the appreciation
▼
✓
IYR receives full $15,000
▼
May be eligible for a charitable deduction based on the asset's fair market value

By donating the stock directly, you may give $2,380 more to Idaho Youth Ranch, avoid capital gains tax, and qualify for a larger charitable deduction. Your gift of appreciated assets magnifies your impact — more dollars reach the kids who need them.

Talk to our advancement team →

Important: This example is for illustrative purposes only and does not constitute tax advice. Actual tax results depend on your income, filing status, the type of asset, how long you have held it, and other factors. Please consult your financial advisor or CPA.

What You Can Give

Assets we commonly accept

Most donors start with publicly traded stock — transfers are typically straightforward and fast. We also work with several other asset types.

Publicly traded stock & securities

Most Common
This is the most common type of appreciated asset gift. Shares are typically transferred electronically from your brokerage account to ours.
Blue globe icon with latitude and longitude lines.

Mutual funds

Mutual fund shares can often be transferred in a process similar to stock, though some fund companies require additional paperwork.
Simple blue icon of a house with a door, representing home.

Real estate

Gifts of land, homes, or commercial property may offer substantial tax advantages. Real estate gifts are reviewed on a case-by-case basis and generally require a qualified independent appraisal.
Blue store icon with a storefront roof and door.

Closely held business interests

In some cases, ownership interests in privately held companies may be donated. These gifts are more complex and require advance coordination and review.
Blue outlined star icon with a transparent center.

Other appreciated property

Depending on the circumstances, Idaho Youth Ranch may also be able to consider gifts such as cryptocurrency, art, collectibles, or other appreciated assets. These gifts are evaluated individually.

◆ Brokerage & Transfer Information

EIN Number
82-0253346
DTC Number
0062
Account Number
55840558
Account Name
Idaho Youth Ranch
Please notify our advancement team before initiating any transfer — this ensures your gift is identified and acknowledged promptly.

How to Make a Gift of Assets

Ready to give? Here’s how

1
Contact our advancement team
Contact our advancement team to discuss your gift and the type of asset you’d like to donate. We’ll help you understand the process and connect with the right people on our end.
2
Work with your advisor or broker
Work with your financial advisor or broker to initiate the transfer. For stock, this is typically a simple electronic transfer using our brokerage information. For real estate or other assets, we'll coordinate the evaluation and paperwork together.
3
Receive your acknowledgment
Once the transfer is complete, we’ll send you a written acknowledgment for your tax records. Your gift goes directly to supporting Idaho Youth Ranch programs.

Your direct contact for gifts of appreciated assets

✉ development@youthranch.org
Start a Conversation →

Frequently asked questions

Common questions


What types of assets can I donate?
Blue plus sign icon with rounded edges on a white background.

We regularly work with gifts of publicly traded stock and securities and mutual funds. Real estate, closely held business interests, cryptocurrency, art, and other complex assets may also be considered on a case-by-case basis. Each type has specific requirements — contact us to discuss your situation.

How long do I need to have held the asset?
Blue plus sign icon with rounded edges on a white background.

In general, to claim a deduction based on fair market value for appreciated property, the asset must have been held for more than one year. Assets held for one year or less may be subject to different deduction rules. Please consult your tax advisor for guidance.

Do I need an appraisal?
Blue plus sign icon with rounded edges on a white background.

Publicly traded securities are generally valued using market prices on the date of transfer. For many non-publicly traded assets valued over $5,000, the IRS generally requires a qualified independent appraisal and additional substantiation.

Is there a minimum gift amount?
Blue plus sign icon with rounded edges on a white background.

[IYR TO PROVIDE: Minimum gift amount for stock and real estate gifts, if any. If no minimum, say so — it removes a barrier.]

Can I donate from my IRA?
Blue plus sign icon with rounded edges on a white background.

If you are 70½ or older, you can make a Qualified Charitable Distribution (QCD) directly from your IRA to Idaho Youth Ranch — For 2026, the annual QCD limit is $111,000 per person, subject to IRS rules and future inflation adjustments. A QCD can count toward your Required Minimum Distribution and is generally excluded from taxable income. This is different from donating appreciated assets, but it is another tax-advantaged giving option to consider. See our Planned Giving page for details.

What is Idaho Youth Ranch’s EIN?
Blue plus sign icon with rounded edges on a white background.

Our Employer Identification Number is 82-0253346. Your financial advisor or broker may need this to complete the transfer.

Frequently Asked

Common Questions

What types of assets can I donate?

We regularly work with gifts of publicly traded stock and securities and mutual funds. Real estate, closely held business interests, cryptocurrency, art, and other complex assets may also be considered on a case-by-case basis. Each type has specific requirements — contact us to discuss your situation.

How long do I need to have held the asset?

In general, to claim a deduction based on fair market value for appreciated property, the asset must have been held for more than one year. Assets held for one year or less may be subject to different deduction rules. Please consult your tax advisor for guidance.

Do I need an appraisal?

Publicly traded securities are generally valued using market prices on the date of transfer. For many non-publicly traded assets valued over $5,000, the IRS generally requires a qualified independent appraisal and additional substantiation.

Is there a minimum gift amount?

[IYR TO PROVIDE: Minimum gift amount for stock and real estate gifts, if any. If no minimum, say so — it removes a barrier.]

Can I donate from my IRA?

If you are 70½ or older, you can make a Qualified Charitable Distribution (QCD) directly from your IRA to Idaho Youth Ranch — For 2026, the annual QCD limit is $111,000 per person, subject to IRS rules and future inflation adjustments. A QCD can count toward your Required Minimum Distribution and is generally excluded from taxable income. This is different from donating appreciated assets, but it is another tax-advantaged giving option to consider. See our Planned Giving page for details.

What is Idaho Youth Ranch’s EIN?

Our Employer Identification Number is 82-0253346. Your financial advisor or broker may need this to complete the transfer.

Your Gift's Impact

Where Your Gift Goes

Last year, 715 young people found support and a path forward through Idaho Youth Ranch. Your gift of appreciated assets goes directly to funding the counseling, equine therapy, residential care, and other programs that support young people and families across Idaho.

Last year, gifts like these helped fund therapy for 284 young people — with zero capital-gains leakage. Over 72% of program spending goes directly to residential care for youth in crisis.

When you give appreciated assets, you can increase the impact of your generosity in a way that is both thoughtful and tax-efficient.

Let’s Talk About Your Gift

Every appreciated-asset gift is different. Our advancement team can provide personalized illustrations, coordinate with your advisor, and handle every detail — with no obligation.

Contact Our Advancement Team →
Return to Ways to Give →
Explore Planned Giving →

The information on this page is provided for general educational purposes and is not intended as tax, legal, or financial advice. The tax benefits of donating appreciated assets depend on your individual circumstances, including the type of asset, how long you have held it, your income, and other factors. We strongly encourage you to consult with your financial advisor, CPA, or estate attorney before making a gift of appreciated assets. Idaho Youth Ranch is a 501(c)(3) nonprofit organization. EIN: 82-0253346