Asset Type

Coming Soon. 

During conversation with donors about how to make a gift that's tax-advantaged and helps them accomplish life objectives, there are two areas that contribute heavily to your credibility:

This is truly a small pool of potential donors.

The single type of sole proprietor who will have an interest in gifing his or her business assets would be the person who wants to dispose of the business.

There's not much more to be said.

For details about how to value a sole proprietorship when the opportunity for accepting one as a gift arises, check out the How to Value page.

Valuing the assets of a sole proprietorship is pretty straightforward:

Regardless of the capital assets owned by the proprietor, in order to receive a gift of the assets, you need to have a qualified appraisal of the assets. And that's it.

You don't need to get an appraisal that evaluates what the business would be worth with all the assets plus a premium for the name and reputation of the business (such and appraisal is frequently referred to as "Blue Sky"), because tax policy precludes that complete package from being a good gift.