少数人持股

Some alumni and friends have 少数人持有的股票/securities they would like to give to UNH. These include debt and equity positions in non-publicly traded companies as well as interests in limited partnerships and limited liability companies. 如果你持有一家少数人持股公司的股票, you may be able to use that stock as a powerful way to make a gift to UNH and support our future.* 

请注意: Acceptance of closely held securities must comply with UNH's Gift Acceptance Policies and is dependent on a review from UNH Foundation's Gift Acceptance Committee with the following factors to be considered:

• Any restrictions on the security that would prevent its conversion to cash
• 证券的市场性
• Potential for other undesirable consequences for the UNH Foundation

少数人持有的股票需要特殊处理, so you should always consult with your legal or tax advisor first.

Review this checklist to see if you may benefit from donating 少数人持有的股票. Then, consult your professional legal and tax advisors to see how to maximize the benefits of this tax-efficient strategy for making a difference.

• 你是一家少数人持股公司的大股东.
• You would like to remove retained earnings from the corporation, without having them taxed again.
• You would like to maintain a controlling position in the corporation’s outstanding stock.
• You would like to avoid capital gains taxes on the shares you donate to UNH.
• You would like to receive a federal income tax deduction for the full appraised value of the gift.
• 你愿意支持我们的任务.

Closely held stock is most often used to support UNH in the form of:

• 直接的礼物. You can make a gift of 少数人持有的股票 as long as the business permits additional owners and it is debt-free. The donation of 少数人持有的股票 first requires you to value the interest in the business entity.
• 遗嘱或生前信托中的礼物. If you are not ready to make a gift of these assets during your lifetime, consider making a gift of all or a portion of your 少数人持有的股票 through a gift in your will or living trust.
• 慈善领导信托. 在某些情况下, you can create a charitable lead trust that allows you to pass your 少数人持有的股票 to your heirs after supporting UNH. The trust makes regular payments to UNH for a period measured by a fixed term of years or the lives of one or more individuals. After the term ends, the remaining assets, including any appreciation, pass to your heirs. A properly designed lead trust will produce an estate or gift tax deduction for the value of that portion of the trust designated for UNH.
• 慈善礼物年金. Funding a charitable gift annuity with 少数人持有的股票 not only provides you with fixed payments for life and allows you to support UNH, 但它可以提供许多经济上的好处. 你可能会得到联邦所得税减免, 如果你使用升值的股票, you can eliminate capital gains tax on a portion of the gift and spread the rest of the gain over your life expectancy. It is possible to contribute stock in either a C or S corporation in exchange for a charitable gift annuity. The contributed shares must be valued by a qualified independent appraiser. The appraisal is required in order to substantiate your federal income tax deduction.
• 慈善信托基金. You may be able to use all or a portion of your 少数人持有的股票 to fund a charitable remainder trust. 如果你知道, you receive a federal income tax deduction on the appraised value of your gift and you pay no capital gains taxes at the time of the gift. The trust pays you or other named individuals payments every year for life or a term of years. When the trust term ends, the remaining principal goes to UNH as a lump sum. Although a charitable remainder trust with a flip triggering event works well with most business interests, 这种类型的信托不能是S公司股票的所有者.