b'Using Your Charitable Assets for Global ImpactWhen CAF America receives a complex asset donation, donors can make three types of recommendations:1) CAF America liquidates the asset and puts the proceeds to a charitable use (either within a Donor Advised Fund or as a grant to an eligible charity),2) CAF America grants the asset to an eligible charity for their own use, or3) In the case of tangible personal property gifts, CAF America loans the property to a beneficiary organization that can put it to a related use. By donating complex assets directly to a Donor Advised Fund (DAF) at CAF America, and with the appropriate preparation and support from our team, donors can claim a charitable deduction in the amount of the Fair Market Value (FMV) of the asset at the time of donation and avoid realizing capital gains on property that has appreciated in value over time.Donating appreciated assets is also an effective way to maximize giving to a donors preferred philanthropic cause. Consider the donation of a property with the following characteristics, assuming that the donor wants to liquidate assets to fund a donation to charity:Donation After Sale Donation Before SaleInitial Cost $1,000,000 $1,000,000Appreciated Value $1,400,000 $1,400,000Capital Gains Tax (15%) ($210,000) ($0)Amount Available for Donation / Deduction $1,190,000 $1,400,000Difference +$210,000PAGE4|Donating Complex Assetswww.cafamerica.org| PAGE5'