CREATIVE GIVING
THE POWER OF ASSET-BASED GIVING
When most generous supporters think about charitable giving, they envision writing a check or making an online donation to their favorite ministry. These cash contributions are vital and deeply appreciated by all of us at International Disaster Emergency Service (IDES), but there’s another way to significantly amplify both your Kingdom impact and your financial well-being: giving from your accumulated assets.
Asset-based giving—whether through appreciated stocks, IRA distributions, donor advised funds, or legacy bequests—creates a powerful win-win opportunity for you and us. By donating assets instead of cash, you can provide more substantial support to IDES and potentially benefit from significant tax advantages. This is an opportunity to align your values with sound financial decisions. Like Matthew 6:21 says, “For where your treasure is, there your heart will be also” (NIV).
For example, when you donate long-held appreciated securities to IDES, you may avoid paying capital gains tax that would be due after selling those assets. This means the full fair market value of your investment can go toward Expanding Help & Hope to suffering people, rather than being diverted to taxes. Similarly, qualified charitable distributions from an IRA by donors over age 70½ satisfy required minimum distributions without increasing taxable income.
These strategies allow you to partner more effectively with IDES in our mission to serve people in disaster-stricken areas. Your planned gifts help to expand critical programs that transform lives in the short term and for generations to come.
Asset-based giving isn’t only for the ultra wealthy. People from all financial backgrounds can benefit from these tools while creating meaningful impact. By aligning your charitable intentions with sound financial planning, you can create a transformational legacy of impact that reflects your heart’s deepest values. 2 Corinthians 9:8 says, “And God is able to bless you abundantly, so that in all things at all times having all that you need, you will abound in every good work” (NIV).
Many supporters have discovered that giving to IDES from their accumulated assets provides significant value, while also enabling them to support people in the midst of a disaster. That was precisely the case for two of our generous Prayer Partners:
“My wife and I cannot be missionaries at this stage of life because of our age and health issues. But with God, all things are possible! Even when we are not able to go, people like us can give of our income to help others go and feed the hungry, help the poor, bind up wounds, and bring spiritual healing. We can help by sending others. And, I have discovered something I believe is very important, and that is our partnership in prayer. Even if we lie on our deathbed, it is something we can still do, and it will not be taken from us.”
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The following guide explores several ways to maximize your philanthropic impact and your potential tax benefits through asset based giving. We encourage you to review these options with your financial advisor or tax professional to determine which strategies align best with your personal circumstances and charitable goals. Your generosity makes a difference. With strategic planning, your difference can become even greater than you ever imagined.
IRA CHARITABLE ROLLOVER GIFTS
​Did you know that the IRA Charitable Transfer benefits donors age 70½ and older?
The IRA Charitable Transfer is a wonderful way to make gifts and potentially receive tax benefits in return. As you plan your required minimum distributions, consider using your IRA account to maximize your charitable giving impact. You may receive a tax benefit even if you take the standard deduction. It’s important to consider your tax situation before deciding whether to make a charitable contribution from your IRA. We recommend sharing this gift plan with your financial and/or legal advisor.
To Qualify:
• You must be age 70½ or older at the time of your gift
• Transfers must be made directly from a traditional IRA account by your IRA administrator to IDES
• Gifts must be outright (distributions to donor-advised funds or life-income arrangements such as charitable remainder trusts and charitable gift annuities do not qualify)
• Gifts from 401k, 403b, SEP, and other plans do not qualify. Ask your financial advisor if creating a traditional IRA account would be right for you to benefit from the IRA Charitable Transfer.
Potential Tax Benefits
Donate up to $111,000 annually beginning in 2026:
• IRA Charitable Transfers are excluded from gross income for federal income tax purposes on your IRS Form 1040 (no charitable deduction is received)
• IRA Charitable Transfers count towards your required minimum distribution for the year in which you made the gift
EXAMPLE:
Mary Gives To IDES through Her Assets
Mary, a faithful supporter at age 71, feels led to generously give again to IDES. She has $250,000 in her IRA and wishes to give a gift of $15,000. She authorizes her IRA administrator to transfer $15,000 directly to IDES. Because the gift comes directly from her IRA, Mary won’t claim a charitable income tax deduction; instead, she benefits from a potentially large tax savings. The $15,000 distributed to IDES will count toward her annual minimum required distribution, and she will not pay income tax on the portion given to charity.
FREQUENTLY ASKED QUESTIONS
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What tangible benefits can I receive from an IRA Rollover gift?
IRS guidelines prohibit you from receiving tangible benefits in exchange for contributions made via IRA Rollover gifts.
What’s the IRS Rule?
The IRA Charitable Transfer allows individuals age 70½ and older to make direct transfers totaling up to $111,000 per year (2026) to qualified charities, without counting the transfers as income for federal income tax purposes. No charitable deduction may be taken, but distributions may qualify for all or part of the IRA owner’s required minimum distributions.
Who qualifies?
Individuals who are age 70½ or older at the time of the contribution (you must wait until 6 months after your 70th birthday to make the transfer).
How much can I transfer?
You can give up to $111,000 per year (2026). To qualify, the transfer must be made outright to charity.
From what accounts can I make transfers?
Transfers must come from your IRAs directly to IDES. If you have retirement assets in a 401k, 403b, etc., you must first roll those funds into an IRA, and then direct the IRA administrator to transfer the funds from the IRA directly to IDES. Before making any decisions, please consult your financial or legal advisor to understand how these options affect your personal situation.
To what charities can I make gifts?
Gifts can be made to tax-exempt organizations that are classified as 501(c)(3) charities to which deductible contributions can be made.
Can I use the IRA Charitable Transfer to fund life-income gifts, donor-advised funds, or supporting organizations?
No, these are not eligible.
How will IDES count the gift?
You will be given full credit for the entire gift amount.
Does this transfer qualify as my required minimum distribution?
Yes. Once you reach age 70½, you are required to take minimum distributions from your retirement plans each year, according to a federal formula. IRA Charitable Transfers count towards your minimum required distribution for the year in which you make the gift.
What are the potential tax implications?
Federal: You do not recognize the transfer as income, provided it goes directly from the IRA administrator to us; therefore, you are not entitled to an income tax charitable deduction for your gift.
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State: Each state has different laws, so be sure to consult with your advisor. Some states have a state income tax and will include this transfer as income. Some will allow for a state income tax charitable deduction and others will not. Other states base their state income taxon federal income or federal tax paid. Some states have no income tax at all.
Can my spouse also make an IRA Charitable Transfer?
Yes, every individual who owns a traditional IRA account can use the IRA Charitable Transfer for up to $111,000 each year (2026).
How do I execute an IRA Charitable Transfer?
Please work with your plan administrator to initiate the transfer directly. You’ll want to ensure that your plan administrator knows that this gift must be sent prior to December 31 to qualify as an IRA Charitable Transfer for the current tax year. Be sure to contact us when you direct the transfer so we can look for the check from your IRA administrator.
Important: Please check with your financial advisor to determine whether this gift plan is right for you. This information is not meant as tax or legal advice.
DONOR-ADVISED FUNDS
Donor-advised funds (DAFs) have grown in popularity and can provide you with a tax advantaged way to contribute. A DAF allows donors to make irrevocable contributions to their fund and potentially deduct it from taxable income in the year the donation was made. Many financial institutions, community foundations, and denominational foundations can help you set up a DAF. The DAF is invested in the market, and the interest and income are non-taxable. You may continue to contribute to the DAF and recommend grants, or distributions, from the fund at any time. Grants may be made to any organization classified by the IRS as a tax-exempt charitable organization. You can make both one-time and ongoing monthly grants to IDES through your donor-advised fund. If you’d like to give to IDES through your donor-advised fund, you can do so by simply recommending a grant through your DAF to IDES and including our Federal Tax Identification number, which is 23-7348277.
DONATING STOCK
Do you own stock that has increased in value (and that you’ve owned for at least one year)? You have a unique opportunity. If you donate your shares, you may receive the same tax savings that you would if you wrote a check to IDES—but with the added benefit of eliminating capital gains taxes. Supporting our mission through a gift of securities is as easy as instructing your broker to transfer the shares. Despite market fluctuations, you may still have appreciated stock in your portfolio that could be used to make a charitable gift to our organization. Important: Be sure to check with your financial advisor to determine whether this gift plan is right for you. This information is not meant as tax or legal advice.
HOW A GIFT OF STOCK WORKS
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Example:
$25,000: Today’s stock value
$10,000: Original stock purchase price
If you sell the stocks:
$2,250: Capital gains tax owed ($15,000 × 0.15 capital gains tax rate for those in a tax bracket of less than 37%)
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If you donate the stocks to IDES:
$25,000: Potential income tax charitable deduction
$0: Capital gains tax
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If you aren’t ready to donate stocks, you can designate them as a gift in your will or living trust. You’ll have the flexibility to change your mind at any time, plus you can continue to receive dividends and participate in shareholder votes. We are happy to work with your advisors to help you plan for tomorrow and potentially receive maximum benefits today.
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TAKING THE NEXT STEP
Step 1: Determine what type of stock and how many shares you’d like to donate.
You’ll need to know the name of the stock and its ticker symbol, if it is a publicly traded stock. For non-publicly traded stock, please contact us at 317-773-4111.
Step 2: Contact your financial institution to request a transfer.
Provide your advisor or broker with the following wiring instructions:
Fidelity DTC # 0226 for further credit to IDES
Account # Z49128740 at Fidelity
Vanguard DTC # 0062 for further credit to IDES
Account # 88017342663 at Vanguard
Step 3: Contact us to share about your gift.
Please contact us in advance at 317-773-4111 or ides@ides.org to inform us that you are gifting stock to IDES in order to receive a timely and accurate tax receipt.
Step 4: Look for a tax receipt and acknowledgment letter from IDES.
You will receive an acknowledgment from us following your donation to confirm your gift was processed. To claim the potential tax benefits of donating stock to IDES, report the stock donation when you file your tax return.
LEAVE A LEGACY:
Planned Giving Options
You can continue supporting our important work even after your lifetime through a legacy gift commitment. In Matthew 5:16, Jesus tells us: “Let your light shine before others, that they may see your good deeds and glorify your Father in heaven” (NIV). For estate planning, you can designate a beneficiary to receive some portion of your assets in your will. This planned gift is called a bequest.
Charitable bequests are specifically made to a charitable organization, like IDES. When you name IDES as a beneficiary for either a percentage or specific dollar amount in your will, IRA, life insurance, or estate plan, your request will ensure that our mission to meet the physical and spiritual needs of suffering people continues for generations to come.
COMMON TYPES OF CHARITABLE BEQUESTS:
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Specific: A gift of a specific amount or item/ asset from the estate to IDES.
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Residual: A gift to IDES made from the residue of the estate after all other wishes are fulfilled, or a percentage of the estate.
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Contingent: A gift to IDES only in the event that the designated beneficiaries (usually children or family members) are unable to accept the estate gift
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Perpetual: A series of gifts to IDES over a period of time.
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WAYS YOU CAN INCLUDE IDES IN YOUR ESTATE PLAN:
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Bequest: You can make a bequest by including language in your will or living trust, leaving a portion of your estate to IDES.
Beneficiary Designation(s): You can name IDES as a beneficiary on your bank accounts, investment accounts, life insurance policy, donor-advised fund, and retirement assets including IRAs, Roth IRAs, 401(k)s, 403(b)s, and other pension plans. Beneficiary designation forms, available from the institutions where you have your accounts, work to pass those assets directly to the beneficiaries you name.
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Charitable Gift Annuity: Through a CGA, you can make an irrevocable gift to support IDES, while providing a source of fixed income for life to you or another annuitant.
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Give Your Home, but Live There for Life: Make a gift to IDES of a remainder interest in your home so you potentially can receive significant tax benefits now, and continue living in your home for the rest of your life.
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