How It Works

	You convey a partnership interest to .
	Depending on the circumstances, may choose to continue the partnership interest or to sell it and use the proceeds for its programs.

Benefits

• You receive gift credit and an immediate income tax deduction for the appraised value of the donated partnership interest, net of any liabilities that might pertain to it.
  
• Under certain conditions, you may be able to gift a partnership interest to a life-income arrangement, such as a FLIP Unitrust.
  
• You can have the satisfaction of making a significant gift that benefits both you and during your lifetime.