Gift Planning Gift Planning Menu Gift Planning Giving Home How to Give What to Give Learn About WillsToggle Sub Menu Overview Bequest Language Wills Planner Free Estate Planning Guide Donor Stories Calculators Giving News Contact Us Free Enewsletter Free Estate Planning Guide Get StartedToggle Sub Menu I need more information about ways to give I already know how I would like to give ResourcesToggle Sub Menu Planned Giving Guide BSU Bequest Form Home› You are at: Planned Giving > Create Your Plan > Planned Gifts Calculator > Gift and Sale You are at: Planned Giving > Create Your Plan > Planned Gifts Calculator > Gift and Sale Part Gift and Part Sale Gift Type Gift Appreciated Asset Gift/Sale of Asset Donor Enter the name of the donor. You may use such titles as Mr., Mrs., Dr., Rev., Jr., Sr., etc. The donor is the owner of the asset contributed and will receive the tax deduction and capital gains bypass benefits, if applicable. Income Tax Rate 10% 12% 22% 24% 32% 35% 37% Select the current federal income tax rate of the donor. This will be used to project possible income tax savings. If you are not certain about the correct rate, you may choose one of the middle rates. For many people, this will be close to the actual income tax rate. Value of Property $ Enter the amount of cash or the fair market value (FMV) of the assest(s) used to fund the trust. For assets such as real estate, closely held stock and other hard-to-value assets, the FMV would be the appraised value of the property on the date of the gift. Cost Basis $ Enter the cost basis of the asset being used to fund the trust or annuity. If the asset is cash, the cost basis is equal to the gift amount. If it is appreciated property, the cost basis will most likely be the amount you originally paid for the property. The cost basis is used to determine the capital gains tax which will be bypassed as a result of selling the asset. If the cost basis is not known or cannot be proven, the IRS assumes the cost basis to be $0. If cash funds the gift annuity, enter the same value as "Value of Property." Cash $ Enter the amount of cash you wish to receive from the sale of the asset(s) that will be used to fund the trust. This amount of cash will not go into the trust. View PresentationClear All Fieldse-Mail Presentation