Pre-Arranged Sale

When dealing with potential gifts of non-cash assets, we must be cognizant of the general rules around a pre-arranged sale. This is a bit tricky, because what constitutes a pre-arranged sale is not necessarily an easy thing to determine, and the guidance isn’t always clear from the IRS.

Treasury Bonds, Bills and Notes: How to Gift/Accept

What we said at the beginning of this section bears repeating: You should be clear with your donors that a gift of bonds during their life is not in their own best interest. However, they may make a very good charitable gift via an estate.  

If they want to explore this avenue, donors need professional support and advice to make certain they're not in danger of triggering taxes.