Closely Held Business Stock

A business owner who contributes closely held stock to Yale New Haven Hospital will be allowed a charitable deduction for the fair-market value of the stock. An additional benefit is that the donor will escape the potential capital-gain tax on any appreciation in the value of the stock.

Subsequent to the gift, the corporation could purchase the stock from Yale New Haven Hospital for cash. This not only enables the donor to retain complete control over the company but also makes cash available to Yale New Haven Hospital for its current needs. As long as Yale New Haven Hospital is not obligated to sell the stock to the corporation, the transaction should produce no adverse tax results.

More Information

Contact Us

Dan Weintraub
Senior Development Officer, Planned Giving
(203) 688-5902
dan.weintraub@ynhh.org

 

Yale New Haven Hospital
Office of Development
P.O. Box 1849
New Haven, CT 06508-9979

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