Gifts of appreciated assets enhance your giving! In addition to stocks and bonds, consider:

• Real Estate
• Business Interests
• Partnerships

Discover other great giving ideas . . .

Complete an Estate Inventory Review

Often, satisfying giving ideas emerge from the process of an estate inventory review. Our Gift and Estate Design services are available to help you think creatively about your giving plans. The list of non-cash gift ideas that can be identified is intriguing. For example, a supporter gifted a beneficial interest in a townhome as part of his annual giving and accomplished goals within his estate plan at the same time. Request a state inventory review using our Confidential Reply Form

Real Estate

Your gift of a home, vacation property, rental property or other commercial property can have significant Kingdom impact. You may transfer your gift to San Diego Rescue Mission in these primary ways:

1. Outright Gift––You realize the benefits of bypassed capital gains and a current charitable deduction.
2. Life Estate––Allows you to live in the residence or use the property for your lifetime.
3. Life Income Trusts–– Transfer your property into a charitable trust and receive lifetime income for you, and/or one or more of your beneficiaries.Gifts of real estate to San Diego Rescue Mission are deductible at their fair market value and often bypass capital gains tax. You are responsible for securing an appraisal to substantiate your deduction. We can assist you in following the IRS-required procedures and internal San Diego Rescue Mission policies to accomplish your gift. Real property that is appreciating in value can also be a useful estate-planning tool.
4. Lead Trust––Gift appreciating income property to ministry for several years, allowing San Diego Rescue Mission to benefit from the income. Then pass it on to your family at a discounted value, with no recent appreciation recognized for estate tax purposes.

Gifts of Business Interests

San Diego Rescue Mission can also facilitate gifts of business interests––C-Corporation or S-Corporation transactions––as part of an outright gift or estate plan strategy. S-Corporation transfers often involve asset sale strategies or conversion to C-Corporation status to accomplish the gift.

Partnership Gifts

Partnership interests can be used to fund outright gifts or, in certain cases, life-income arrangements such as Charitable Remainder Trusts. They can be given during your lifetime or at your death through your estate. Gifts of partnership interests qualify for a charitable deduction based on (but not necessarily equal to) the difference between your share of the fair market value of the partnership’s assets and your share of the partnership’s liabilities. San Diego Rescue Mission accepts gifts of general and limited partnership interests in real estate and business-based limited partnerships (i.e., real estate partnerships, oil and gas partnerships, general business partnerships and Limited Liability Company interests). Gifts of partnership interests involve consideration of issues of valuation, suitability of San Diego Rescue Mission as a partner, transfer restrictions, unrelated business income and evaluation of tax consequences to the donor.

Gifts of Books and Artwork

San Diego Rescue Mission is receptive to gifts of books, artwork and collectibles that meet these requirements:

• The donated pieces must be related to the Christian service mission of San Diego Rescue Mission, and
• The donor must secure an appraisal of the pieces, conducted by an independent appraiser who was not originally involved in selling the pieces to the donor.

San Diego Rescue Mission can assist the donor in following the IRS-required procedures for this appraisal.

For further information and assistance, please contact Steve de Graaf in our Gift and Estate Design Services office.

Phone: 1-619-819-1758 (Steve de Graaf) or Email:

or complete our Confidential Reply Form

Write us: San Diego Rescue Mission, P.O. Box 80427, San Diego, CA 92138-0427