Gift of Business Interest

You may make a gift of shares of a family-owned or closely-held private stock to the Missouri Institute of Natural Science.  Such a gift of an interest in a business is offered to the holding company for redemption or buy-back and the Institute benefits from the proceeds of the sale of this closely-held stock.

Unlike when you gift securities, you receive an immediate income tax deduction for the fair market value of your holdings, even if the acquisition cost was close to zero.  No capital gains tax is levied on any appreciation of the shares being donated.  A gift of a business interest to the Missouri Institute of Natural Science is an immediate investment in the Institute that you can make in your lifetime without adversely impacting your cash flow picture.