Charitable Gifts of Noncash Assets
Charitable Gifts of Noncash Assets 2nd Edition Bryan Clontz, MS, MSFS, Ph.D., CFP®, CLU®, ChFC®, CAP®, RICP®, AEP, CBP Edited by Ryan Raffin, JD Copyright © 2018 by The American College Press All rights reserved. No part of this publication may be reproduced, distributed, or transmitted in any form or by any means, including photocopying, recording, or other electronic or mechanical methods, without the prior written permission of the publisher, except in the case of brief quota- tions embodied in critical reviews and certain other noncommercial uses permitted by copyright law. For permission requests, write to the publisher the address below. ISBN-10: 1-58293-256-5 ISBN-13: 978-1-58293-256-9 The American College Press 270 S. Bryn Mawr Avenue Bryn Mawr, PA 19010 http://www.theamericancollege.edu Printed in the United States of America With Gratitude to Our Funders Commissioned by The Chartered Advisor in Philanthropy program at The American College of Financial Services, this book was generously funded by Leon L. Levy, CLU, RHU. Previously, Leon had funded Bryan Clontz, MS, MSFS, Ph.D., CFP®, CLU®, ChFC®, CAP®, RICP®, AEP, CBP as the inau- gural Leon L. Levy Fellow in Philanthropy at The American College. Leon’s purpose has been to advance the field of philanthropy by encouraging collaboration between financial, tax, and legal advisors, and nonprofit professionals. In that way, Leon is advancing the mission of the Chartered Advisor in Philanthropy program, funded by Sallie B. and William B. Wallace, through The American College of Financial Services. Thank you, Leon, Bill, and Sallie! While this book covers technical financial, tax and legal aspects of noncash donations, it is not intended to provide any advice specifically to donors.
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