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Gifts of Stock, Securities (mutual funds) or other Capital Property

Donating stocks, securities or mutual funds directly to the rare Charitable Research Reserve is a more cost effective way of giving than selling the stock and making a cash donation.

Did you know…

…you can make gifts of stock to rare?

Making a gift of publicly traded securities, mutual funds or stocks is not only easier than you think, it can also allow you to make a larger gift to support the research, conservation and education programs at rare than you may have thought possible.

Learn more by downloading the printout here!

TD Waterhouse Charitable Donation of Securities in Kind Form (Please send a copy of the signed form to Christine Thompson at raresites dot org for our records).


Judy decides to support the rare Charitable Research Reserve with a gift of $10,000. When reviewing whether she should sell her shares in a publicly listed corporation and then donate the case proceeds or donate the shares directly, Judy learns that she would have a greater net tax benefit by donating the shares directly to the rare Charitable Research Reserve. The chart below assumes a tax rate of 50 per cent.

Sell shares and donate the gross proceeds  Donate shares directly
Market value of security $10,000 $10,000
Cost base $5,000 $5,000
Capital gain $5,000 $5,000
Taxable capital gain (50%) $2,500 $0
Tax due on gain at 46% $1,150 $0
Tax receipt for gift $10,000 $10,000
Value of tax receipt at 46% $4,600 $4,600
Net tax savings $3,450 $4,600

Example uses Ontario federal and provincial combined tax rate.

The information provided is general in nature and is not intended to be a substitute for professional legal or financial advice. Donors planning a significant gift are encouraged by the rare Charitable Research Reserve to seek independent legal and/or financial advice.

Gifts of stock or securities donated around the end-of-year holidays must be received by our broker on or before December 7 in order to ensure that the transaction can be completed before the December 31 deadline. You will receive a charitable tax receipt for the closing price of the shares on the day we receive them.