Charitable Contributions of Complex Assets

Charitable Contributions of Complex Assets

Consider value adjustments based on marketability limitations

In performing a valuation of complex assets for charitable contributions purposes, it may be appropriate to apply value adjustments based on an assessment of the marketability limitations of the subject assets. Valuation analysts should exercise special care to maintain consistency when valuing charitable contribution assets in light of prior valuations of similar assets that were prepared for taxable transfers to non-tax-exempt entities.

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TAGS: Philanthropy
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