Share giving is one of the most tax-efficient ways of making a gift to The Courtauld. You will not have to pay any capital gains tax on your appreciated shares and you can additionally claim income tax relief on the value of the shares.
As a higher rate tax payer (40%) you will be able to claim income tax relief equal to 40% of the value of the gift and as a highest rate tax payer (45%) you will be able to claim income tax relief equal to 45% of the value of the gift.
If you would like to make a gift of shares, please contact us at advancement@courtauld.ac.uk for further information and details for our brokerage account. If you’d like to make a gift of shares and are a US tax-payer, please contact us at this same address and we can provide the relevant details for the American Foundation for The Courtauld Institute of Art.
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The Courtauld Institute of Art is a company limited by guarantee (company no. 4464432) and an exempt charity for the purposes of the Charities Act 1993 under the exempt charities order 2002 No. 1626.