Adobe PDF version of these guidelines You must have Adobe Acrobat to view this packet Free download Contact LDS Philanthropies e-mail or call us

Donating shares of stock can result in a tax saving for donors. Shares are liquid and easily transferred, making them a preferred method of giving for some donors. These guidelines discuss how to make a donation of shares of stock to The Church of Jesus Christ of Latter-day Saints or one of its institutions. See also Guidelines for Donating Mutual Fund Shares.

Generating a Letter Using the Letter Generator
When donating stock it is important to indicate your intentions in writing. As a convenience this web page has a letter generator that can help you create an appropriate letter of authorization with instructions on how you wish to donate shares of stock. The generator creates a letter that is automatically forwarded to the Donations-in-Kind office. It also sends a copy to your printer that you may send to your broker, if necessary, or keep for your records. Click here to access the letter generator.

Three Methods of Donating Stock
You can donate stock by one of several methods as outlined on the following pages.

A. Donate Shares through a Full-Service Broker
B. Donate Shares through a Discount or On-Line Broker
C. Donate Shares Using Stock Certificates

A. Donate Shares through a Full-Service Broker

1. Ask your broker what is required to authorize a transfer of stock out of your account.
    
2. Request your broker to transfer the shares to the Church. Have your broker call the Donations-in-Kind office at 801-240-2554 or 800-453-3860 ext. 2-2554 for delivery instructions.
    
3. Please e-mail, fax, or mail us a copy of a letter of authorization that you send to your broker, or use our letter generator below to automatically generate a letter that will be automatically sent to us and that you may also send to your broker. The letter should include:
   • Your name and address, so that a receipt can be sent.
   • Name of the stock and number of shares.
   • Name of your brokerage firm.
   • How you want the donation to be used (for Church funding priorities see. our fund-raising priorities web page)
   • Name of ward and stake (if you know your ward unit # please include).

B. Donate Shares through a Discount or On-Line Broker

1. Contact your brokerage to find out what type of authorization is required to transfer shares to the Church.
    
2. Send a letter of authorization and instruct the brokerage to call the Donations-in-Kind office at 801-240-2554 or 800-453-3860 ext. 2-2554 for delivery instructions. (If the brokerage is unable to call, then you will need to call us for delivery instructions and forward them to the brokerage.)
    
3. Please e-mail, fax, or mail us a copy of a letter of authorization that you send to your broker, or use our letter generator below to automatically generate a letter that will be automatically sent to us and that you may also send to your broker. The letter should include:
   • Your name and address, so that a receipt can be sent.
   • The Church account number for the brokerage firm (call the Donations-in-Kind office for the account number).
   • Name of the stock and number of shares.
   • Name of your brokerage firm.
   • How you want the donation to be used (for Church funding priorities see our fund-raising priorities web page).
   • Name of ward and stake (if you know your ward unit # please include).

C. Donate Shares Using Stock Certificates
Choose one of two methods for assigning stock certificates to the Church:

Send us a certificate in your name:

1. Write "Corporation of the President of The Church of Jesus Christ of Latter-day Saints" in the assignment section on the back of the certificate.
    
2. Next, go to a federally chartered bank or to a brokerage firm and have your signature guaranteed on the back of the certificate with a medallion signature guarantee stamp.
    
3. Please mail the certificate to the Donations-in-Kind office address. Include a cover letter or use our letter generator below to generate a letter that will be automatically sent to us. The letter should include:
   • Your name and address, so that a receipt can be sent.
   • Name of the stock and number of shares.
   • How you want the donation to be used (for Church funding priorities see our fund-raising priorities web page).
   • Name of ward and stake (if you know your ward unit # please include).

   For your protection you may send the certificate and the letter by registered mail, with a return receipt requested, to the Donations-in-Kind office address above.

Order a new certificate to be issued to the Church:

1. Request a new certificate from the issuing company, registered in the name of Corporation of the President of The Church of Jesus Christ of Latter-day Saints, tax I.D. # 23-7300405.
    
2. Please mail the certificate to the Donations-in-Kind office address. Include a cover letter or use our letter generator below to generate a letter that will be automatically sent to us. The letter should include:
   • Your name and address, so that a receipt can be sent.
   • Name of the stock and number of shares.
   • How you want the donation to be used (for Church funding priorities see our fund-raising priorities web page).
   • Name of ward and stake (if you know your ward unit # please include).

   For your protection you may send the certificate and the letter by registered mail, with a return receipt requested, to the Donations-in-Kind office address above.

Paying Tithes and Offerings
In general, the only noncash assets used for paying tithing and offerings are marketable real estate and marketable securities. Other assets must be approved through the Donations-in-Kind office.

Please contact the Donations-in-Kind office:

Address:	Donations-in-Kind The Church of Jesus Christ of Latter-day Saints 50 E North Temple Salt Lake City, UT 84150-3600
E-mail:	donationsinkind@ldschurch.org
Fax:	801 240-2202
Telephone:	Donations-in-Kind Office 801-240-2554 Toll free 800-453-3860, ext. 2-2554