Charitable Bargain Sale

Charitable Bargain Sale

 


How It Works

  • You sell your residence or other property to the John F. Kennedy Center for the Performing Arts, the National Symphony Orchestra, or Washington National Opera for a price below the appraised market value—a transaction that is part charitable gift and part sale.
  • The Kennedy Center may use the property, but usually elects to sell it and use the proceeds of the sale for the gift purposes you specified.

Benefits

  • You receive an immediate income tax deduction for the discount you took from the appraised market value of your property.
  • You pay no capital gains tax on the donated portion of the property.
  • You can receive payment from us in a lump sum, or in fixed installments.

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