Donating appreciated real estate, such as a home, vacation property, undeveloped land, farmland, ranch or commercial property can make a great gift to support ministries.

​

​When you transfer a property held for more than one year directly to a 501(c)(3) public charity or a real estate-friendly Donor-Advised Fund, you bypass the heavy capital gains taxes you would have faced by selling the asset yourself. Furthermore, you are generally eligible to claim a charitable income tax deduction equal to the property's full, independently appraised fair market value (deductible up to 30% of their adjusted gross income, subject to standard IRS limitations and deductions floors for itemizers).

​

Benefits for You as the Donor:

• Avoid paying capital gains tax on the sale of the real estate

• Receive a charitable income tax deduction based on the value of the gift

• Leave a lasting legacy for ministries

​​​

​Your property may be given to Perception Funding by executing or signing a deed transferring ownership. You may deed part or all of your real property. Your gift will generally be based on the property's fair market value, which must be established by an independent appraisal.