Donating appreciated securities often provide greater tax benefit to the donor than a gift of cash.

You may receive two significant advantages by donating appreciated stock, mutual fund shares, or bonds to us.

1. By donating the security instead of selling it and donating the cash, you avoid paying capital gain tax.
2. The full market value of the donation is tax deductible as allowed by law, as long as you have owned the security for at least 365 days.  (Additionally, IRS rules limit the deduction to a maximum of 30% of your Adjusted Gross Income for that year.  You may ‘carry forward’ remaining unused deductions for up to five years.)

For securities that have decreased in market value since they were purchased, it would likely be more beneficial to sell the securities and donate the cash to the Army War College Foundation.   The donor may then be able to use the loss to offset other capital gains realized during the year, while also deducting the full value of the cash contribution if they itemize.  Please consult your tax advisor or investment professional.  

Gifts of securities are valued at the market value on the date they are transferred to the Foundation’s account. For publicly traded securities, market value is computed as the average of the high and low market prices of the date of transfer.

The Army War College Foundation uses Charles Schwab & Company for all Securities to handle all transfers of stock gifts.

All DTC Eligible Securities:

Delivery to DTC Clearing 0164, Code 40
FBO: Army War College Foundation, Inc.
Account # 1927-3022

Physical Delivery of Securities:

Charles Schwab & Co., Inc.
ATTN: AS Document Control
P.O. Box 982600
El Paso, TX  79998-2600
FBO: Army War College Foundation, Inc.
Account # 1927-3022

Fed Book-Entry Securities (Treasury Notes):

Bank of New York Mellon
ABS#:  021000018
BK OF NYC/CSCHWAB
FBO: Army War College Foundation, Inc.
Account # 1927-3022

Thank you for considering a gift of stock to the Army War College Foundation. We truly appreciate your generous support, which better equips the U.S. Army War College to achieve excellence in the education of principled leaders.

Contact us if you initiate this type of donation.

The Army War College Foundation considers gifts of real property, both improved and unimproved (e.g., detached single-family residences, condominiums, apartment buildings, rental property, commercial property, farms, acreage, etc.), including gifts subject to a remainder interest (e.g. retained life estate) only after a thorough review.

Contact us for the detailed policy outlining the criteria.