Ways to Donate

Laying the Cornerstone for our Children's Future

REAL ESTATE

Gifts of Real Estate

Donating real estate can be a powerful way to support Cornerstone while providing significant benefits to you. We make it easy through our partnership with The Realty Gift Fund, the largest nonprofit created exclusively to facilitate gifts of real estate. We can accept real estate donations of any type. . . anywhere! Your gift of property can help build a strong foundation for generations of students to come.

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Outright Gift

What it is: An outright gift of real estate is equal to 100% of the ownership, whether the donor is a single entity or comprises multiple parties. You donate a property (home, land, or commercial real estate) directly to Cornerstone. The property is then sold, and the proceeds support our mission.

Why it is a good option:

By transferring the property directly to Cornerstone through The Realty Gift Fund, you avoid the time, expense, and uncertainty of selling it yourself. You also receive an immediate charitable deduction for the full fair market value of the property (subject to IRS limits), while eliminating capital gains tax and transaction costs.

Because the property is sold by a nonprofit, more of its value goes toward your charitable goals, often creating a total cash benefit greater than what you would receive through a private sale. It’s a practical, tax-efficient way to turn an illiquid asset into lasting educational impact for students.

Benefits of Donating Real Estate:

Eliminates capital gains taxes on appreciated property.
Eliminates all transaction costs (other than the required appraisal).
Offloads the burden of selling a complex or hard-to-liquidate asset to a trusted third party.
Simplifies your portfolio by converting a complex asset into meaningful impact.
Maximizes your charitable giving, as outright gifts often create a total cash benefit, shared between you and Cornerstone, that can exceed the property’s market value.

Partial Interest Gift

What it is: A Partial Interest Gift lets you donate a portion of your property, rather than the entire property, to Cornerstone. The ownership is shared between you and Cornerstone based on the percentage you choose to give.

Why it is a good option:

You receive a charitable tax deduction for the appraised value of the portion you donate, and that gift portion is free from capital gains tax. During the time you co-own the property, each party covers its share of expenses and receives its share of any income.

When the property is sold, both you and Cornerstone receive your respective shares of the sale proceeds. Because the nonprofit’s share is sold tax-free, more of the property’s value supports charitable work.

Bargain Sale

What it is: A Bargain Sale Gift combines elements of a sale and a donation. You sell your property to Cornerstone for less than its full market value. The difference between the property’s appraised value and the sale price is considered a charitable contribution.

Retained Life Estate

What it is: A Retained Life Estate Gift lets you donate your home, vacation property, or farm to Cornerstone now, while continuing to live in and use it for the rest of your life.

Benefits:

Immediate tax deduction for the appraised value of Cornerstone’s future interest.
Continue living in your home or using your property for life.
Maintain control of the property’s upkeep and use while you live there.
Remove the property from your estate, potentially reducing estate taxes.
Guarantee a future gift to Cornerstone that supports students for generations to come.

Interested in learning more?

We’ll work with you to make the process easy and meaningful. Please contact Lynne Howard at 603-678-4778, [email protected], or complete the contact form.

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Introduction to Realty Gift Fund: Donate Real Estate to Charity

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https://realtygiftfund.org/

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