Gifts of Partnership Interests

Gifts of transferable partnership interests can benefit both you and World Vision.

Partnership interests can be used to fund outright gifts or, in certain cases, life-income arrangements such as Charitable Remainder Trusts. They can be given during your lifetime or at your death through your estate. Gifts of partnership interests qualify for a charitable deduction based on (but not necessarily equal to) the difference between your share of the fair market value of the partnership’s assets and your share of the partnership’s liabilities. World Vision accepts gifts of general and limited partnership interests in real estate and limited partnership interests only in other kinds of property and businesses. (I.E., real estate partnerships, oil and gas partnerships, general business partnerships, and Limited Liability Company interests). Gifts of partnership interests involve issues of valuation, suitability of World Vision as partner, transfer restrictions, unrelated business income, and tax consequences to the donor.

Such gifts should be carefully reviewed by legal and tax counsel before proceeding. Email the World Vision Gift Planning Department, or complete the personal illustration form so that we can assist you.

Gifts of Other Assets

How to give other assets, such as: Retirement Plans, Real Estate, Closely-Held Stock, Partnership Interests, Tangible Personal Property, and Life Insurance.