Bargain Sale

You may own a capital asset, such as securities or real estate, which you would be able to donate to Dartmouth if you could recover a portion of its value.

This can be accomplished through a bargain sale where Dartmouth purchases the asset at less than its fair market value.

The actual sale price can be negotiated.

You would be able to take a charitable income tax deduction for the difference between the sale price and the property’s fair market value. You would, however, be responsible for a partial capital gain tax on any recovered portion of the property’s value.