A Resource Library for Noncash Gifts

Data from more than a million nonprofit tax returns show that when charities accept noncash gifts, their overall fundraising grows much faster than if they accept only gifts of cash. This is true for all types of organizations at all fundraising levels. It's absolutely essential that gift planners feel comfortable discussing charitable gifts of assets with donors and clients. CGP's Essential Assets resource library provides how-to articles, checklists, model documents and case studies to help planners build their skills over time and prepare in the moment for specific donor meetings. 

The resources in the Essential Assets collection are intended to help gift planners become more confident in their discussions with donors and advisors about noncash gifts. We strongly recommend seeking expert professional counsel when personal knowledge has been exhausted. The "Our Contributors" area links you to other CGP members who have experience with particular types of noncash gifts, and some of these people work for companies that provide consulting and other forms of advice. We provide these introductions as a service to our members. We do not specifically endorse the services of our contributors. 

Many of our Essential Assets tools are contributed by fundraisers and advisors who use them successfully. We invite all gift planners to submit resources for the Essential Assets library. And we invite users to comment on documents in the collection that they find especially useful, to help other planners locate the tools they need. Each Essential Assets collection is monitored to ensure that information posted is correct and up to date.  

Selected sources of data on noncash assets and gifts
Charitable Gifts of Noncash Assets, Bryan Clontz et. al., especially "Noncash Opportunities, Aggregate Market and Property Types," pp. xxxv-xxliii 
IRS Statistics of Income Bulletin: Individual Noncash Contributions, Tax Year 2016
Federal Reserve: Introducing the Distributional Financial Accounts of the United States
The Appraisal Foundation's Find An Appraiser directory provides links to appraisers of all types of assets that have met US and/or international minimum educational requirements.
The American Society of Appraisers also has a Find An Appraiser tool.

Recently Added

Tax Advantaged Business Sales
Creative Charitable Planning with S-Corp Stock Under the CARES Act
Gems or Junk? Successfully Accepting Gifts of Tangible Personal Property
AAPL (American Association of Petroleum Landmen)
American Institute of Professional Geologists
International Institute of Mineral Appraisers
Discovery Questions for Gifts of Intangible Assets
Deed of Gift, Intellectual Property
Charitable Gifts Of Intellectual Property
Charitable Contributions of Patents and Other Intellectual Property
Lifetime Donations by Artists: Why Donations Tend to Occur after the Paint Has Dried
Tax Reform's Impact on Patents
The Peter Pan Legacy: Planning Gifts of Intellectual Property and Related Rights
Intellectual Property (IRS Continuing Professional Education)
Fueling Your Mission: Capitalizing on Gifts of Oil and Gas
Study Shows Why Many Business Owners Can't Sell When They Want To
Donor-Centered Philanthropic Strategies for Ranchers and Farmers
Real Estate Gift Acceptance Procedures Manual--University of the Pacific
Accepting Complex Gifts of Real Estate: A Builder's Guide
Water Rights Donated in Exchange for Federal Tax Deduction
It’s Tea Time—“Texas Tea” Time: Advising Donors and Managing Gifts of Oil, Gas and Mineral Interests
Transferring Your Farm or Ranch to the Next Generation: How to combine legal,economic and social decision-making
Understanding Mineral Rights
The Basics in Valuation of Intellectual Property Assets
Gifts of Copyrights, Trademarks and Other Intellectual Property
Should your organization seek gifts of mineral rights?
Mineral Rights Value
Mineral Rights By State
Before you sign: Natural gas lease tax issues
Conservation Easements and Minerals
FAQ: Gifts of Mineral Rights
Guidelines for Acceptance of Gifts of Real Property
Mineral Rights Start Gushing Cash for Colleges
Reasons to Create a Term Royalty Deed
Checklist: Gifts of Mineral Interests
Charitable Gifts of Mineral Interests
Discovery Questions for Gifts of Mineral Interests
Form: Deed of Gift for Works of Art
FAQ: Donations of Artwork
Form: Donation Questionnaire for Gifts of Art
Tips for Negotiating Art Museum Gift Agreements
Transforming Things in the Attic to Sought-after Donations
Valuing Art for Tax Purposes
Check List for Estate Planning for Art Collectors
"Life is Short, Art Endures": Issues for Collectors and Their Heirs
Charitable Planning with Art and Other Collectibles
Expert Advice on the Donations of Art to Charitable Organizations
Checklist: How to Make Tax-Deductible, Charitable Donations of Artwork
IRS Publication 561, Determining the Value of Donated Property
The Art Market 2019
Planning for Collectibles
Get Smart About Art Donations
Charitable Contributions of Artwork: An Important Primer
Form: Deed of Gift for Works of Art
Guidelines and Procedures for Donations of Art Works
The Riley Case
Online Search Tool: Find An Appraiser
How to Pursue and Accept the Right Real Estate Gifts
Accept Real Estate Gifts!!!!
Converting Real Estate Wealth to Gifts: Opportunities and Challenges
Procedures for the Administration of Gifts of Real Property--Florida State University Real Estate Foundation
Chart: Types of Real Estate and Common Issues
Checklist for Considering the Acceptance of Real Property Gifts
Minimizing Risk Through Alternative Structures for Charitable Gifts of Real Estate
Gold in the Ground: A Practical Guide to Developing and Accepting Gifts of Real Estate
Looking a Gift Horse in the Mouth: Advice for Nonprofits on Accepting Gifts of Real Estate
Checklist: Real Estate Gifts Acceptance Policy
Closely-Held Business: Gift Planning Opportunities Await
Demystifying Gifts Involving LLCs
The Virtues of Using ESOPS with Charitable Contributions
IRS Information on Business Structures
Business Gift Inquiry Form: Initial Questions to Ask
Entrepreneurs as Philanthropists: Understanding Entrepreneur's Unique Approach to Giving
Chart: Types of Closely-Held Business Interests and Planning Issues
Charitable Gifts by S-Corporations and Their Shareholders: Two Worlds of Law Collide
Checklist: Gift of S Corp Stock
Policy for Gifts of Closely-Held Stock
Gifts of Closely-Held Stock One-pager
LLC Gift Flow Chart
FAQs: Gifts of Privately Held Securities
Charitable Planning in Connection with Estate and Business Planning
Real Estate Gift Inquiry Form: Initial Questions to Ask

Recently Added

Thank You Contributors

CGP is the meeting place for thought leaders in the gift planning community. We are grateful to those leaders for sharing tools that assist donors and charities in exploring noncash gifts. Some of the authors and creators of Essential Assets resources are featured on the landing pages for each asset type, and you can click on their photos to make direct contact with them through a private message in CGP Link.

Become a Contributor

If you would like to contribute to the Essential Assets collection, please contact Barbara Yeager at byeager@charitablegiftplanners.org. We are especially interested in collecting checklists, charts, diagrams and other job aids that assist gift planners in quickly identifying opportunities and collecting or communicating key information. We are also interested in model policies, gift agreements, marketing language and donor communications of all kinds. When you search the Essential Assets collection, filter results by document type to see examples of Job Aids and Models that are already in the library, and consider contributing your own tools and documents.

Contact Us

If you need help navigating the Essential Assets collection, or have questions or suggestions about any of the resources, please contact Barbara Yeager at byeager@charitablegiftplanners.org.