b'DONATING APPRECIATED ASSETSMost donors in the United States give cash to their preferredUsing Your Charitable Assets for Global Impactcharitable causes, but many philanthropists own other kinds of assets they want to use for charitable purposes.When CAF America receives a complex asset donation, donorsBy donating complex assets directly to a Donor Advised Fund Donating complex assets such as real estate, art, privately heldcan make three types of recommendations: (DAF) at CAF America, and with the appropriate preparation business interests, or other property allows donors to supportand support from our team, donors can claim a charitable charitable causes they are passionate about, while maximizing1) CAF America liquidates the asset and puts the proceeds todeduction in the amount of the Fair Market Value (FMV) of the their giving power and leveraging key tax benefits in the U.S.a charitable use (either within a Donor Advised Fund or asasset at the time of donation and avoid realizing capital gains Tax Code.a grant to an eligible charity), on property that has appreciated in value over time.CAF America supports donors considering a donation of art,2) CAF America grants the asset to an eligible charity forDonating appreciated assets is also an effective way to real estate, a car, or other noncash property.their own use, or maximize giving to a donors preferred philanthropic cause. We specialize in international philanthropy, meaning we canConsider the donation of a property with the following 1 to benefit either U.S. 3) In the case of tangible personal property gifts, CAFcharacteristics, assuming that the donor wants to liquidate support the donation of: America loans the property to a beneficiary organizationassets to fund a donation to charity:that can put it to a related use. PROPERTY IN THE U.S.Donation After Sale Donation Before Sale2 or international charities Initial Cost $1,000,000 $1,000,000Appreciated Value $1,400,000 $1,400,000Capital Gains Tax (15%) ($210,000) ($0)PROPERTY NOT IN THE U.S.Amount Available for Donation / Deduction $1,190,000 $1,400,000to benefit either U.S.or international charities Difference +$210,000Give Anywhere SafelyCAF America is an international grantmaking intermediary, meaning that we are a charity that can accept donations from U.S. donors and use them to fund projects overseas. To do this, we must implement appropriate grantee due diligence protocols to ensure that our grants are compliant and safe.4 CHARITIES AID FOUNDATION AMERICA | DONATIONS OF COMPLEX ASSETS 5'