Make a donation at a lesser cost, with no capital gains tax on donated securities.
Individuals who hold publicly traded securities, especially stocks that have appreciated significantly in value.
By transferring your securities to the Foundation, the value of your donation will be greater than if you sold the securities and donated the cash proceeds. There is no capital gains tax to pay and you will receive a tax receipt for the fair market value as of the day of transfer.
Gifts of securities can be immediate or deferred through a bequest.
Eligible securities include shares, bonds, mutual fund units and other securities listed on a Canadian, U.S. or international exchange.
The HEC Montréal Foundation does not provide financial or legal advice. The examples used here are for illustrative purposes only. Please consult your financial or legal advisor to ensure that the selected donation option takes into account your specific circumstances as well as all applicable legal and tax implications.