Middlebury

Gifts of Personal Property

Related Requirements

To obtain a full, fair-market-value deduction for your gift of personal property, the items you give us must relate to our overall charitable purpose and functions. A gift of unrelated property, or a gift that you instruct us to liquidate immediately for cash, will return a deduction for just your cost basis in the assets.

We will work with you and your advisors on this point as you consider a personal property gift.