Moss covered rock

Ways to Give

The Sierra Fund offers numerous opportunities for giving to prospective donors and experienced philanthropists. Donate securely online now, or if you prefer, send us a check in the mail to The Sierra Fund, 204 Providence Mine Road, Suite 214, Nevada City, CA 95959.

Your gift can:

  • Reduce your income taxes
  • Reduce or eliminate capital gains taxes
  • Remove assets from your estate
  • Reduce your gift or estate tax
  • Provide income to you and your loved ones
  • Help support efforts to protect and restore the Sierra

Outright Giving

It is because of donations like yours that The Sierra Fund (TSF) is able to implement projects that restore community and ecosystem resiliency in our beloved Sierra Nevada. Please do not hesitate to contact TSF at info@sierrafund.org if you have any questions about becoming a donor, or are curious about our work.

Manage your charitable giving for optimal impact on the causes you value.

The Sierra Fund’s Donor Advised Fund allows you to make a sizeable donation when it is most appropriate for you while allowing you time to consider how you wish to recommend the distribution of the gift.

It is a convenient and flexible way to manage your charitable giving and spares you the cost and legal complexities of establishing a private foundation.

Advantages

Significant Gift
You can play a significant role in helping The Sierra Fund attain its mission of restoring ecosystem and community resiliency in the Sierra Nevada region.

Family Involvement
You can involve your family in your philanthropic goals.

Tax Savings
You may realize tax benefits that are greater than those obtained from a private foundation. Gifts are fully tax deductible in the year you make the gift. Gifts of long-term appreciated property (owned for a year and a day or longer) may be deducted up to a maximum of 30% of adjusted gross income (up to 50% of adjusted gross income for cash gifts). Unused portions of the deduction can be carried forward for an additional five years.

No Reporting
You have no legal, administrative or reporting requirements associated with a Donor Advised Fund.

Accountability
The Sierra Fund will ensure that your Donor Advised Fund is working to its maximum effectiveness on behalf of conservation in the Sierra Nevada. You will receive quarterly updates and an annual report that documents the successes that your fund has accrued, and opportunities to spend time on the landscapes that you have permanently protected.

How It Works

It’s a simple and straightforward process. You sign a letter of understanding and make an irrevocable gift to The Sierra Fund. Your Donor Advised Fund will be invested as a separate account within the Sierra Fund’s capital account and will be attributed the same percentage of income as the capital account.

At least 5% of the fund must be distributed annually, although, of course, distributions may be larger.

When you wish to recommend a distribution, you simply notify us on a form letter we supply to you.

Gift Requirements

Minimum Initial Gift Amount: $5,000

Minimum Subsequent Gifts: No minimum

For more information on the Donor Advised Fund or other planned gifts, please e-mail info@sierrafund.org or call (530) 265-8454.

Support While You Shop

Support The Sierra Fund when you shop locally at SPD Markets, or online at Amazon.com. Or, if you’re in the market for designer jewelry, Reflective Images will donate 20% of selected sales to The Sierra Fund! Have an old vehicle you are ready to be rid of? Donate it to The Sierra Fund through the CARS program to generate some serious green for the Sierra.

It’s easy! Next time you are in the store, simply return this printable form at checkout. You will receive a free SPD Community Card on the spot, which can be presented at checkout for 3% of sales to benefit TSF. Alternatively, click here to register for the program online.

Locations:
SPD
129 West McKnight Way
Grass Valley, CA 95945

SPD
735 Zion Street
Nevada City, CA 95959

If you shop online at Amazon.com, instead visit AmazonSmile (www.smile.amazon.com). Enter “The Sierra Fund” as the organization you wish to support and TSF will earn a percentage of your purchases. It’s easy, secure, confidential, and there are no extra costs.

You can purchase beautiful, ethically made jewelry and donate to The Sierra Fund simultaneously. Reflective Jewelry, the only Fairtrade Gold jeweler in the USA, will donate 20% of your online purchases (ReflectiveJewelry.com) to The Sierra Fund. Just enter TSF as the promotion code at checkout. The Sierra Fund has partnered with the Reflective Jewelry team for years to forward our E3 Gold Program to produce ethical gold from environmental clean-up projects.

Donate your used car to The Sierra Fund and we will use the proceeds to invest in headwater projects that sequester carbon!

Generate some serious green with your old vehicle!

Donate your used car to The Sierra Fund and we will use the proceeds to invest in headwater projects that sequester carbon!

All you have to do is call The Center for Car Donations – they do the restClick here to learn more or call 1(877)411-3662

Proceeds from the sale or scrap of your vehicle go towards supporting our mission to restore ecosystem and community resiliency in the Sierra Nevada.

VEHICLE DONATION IS THE PERFECT OPTION IF:

  • You don’t want to worry about selling your vehicle.
  • It is too expensive to repair your vehicle.
  • Your vehicle won’t pass smog inspection.
  • You don’t trust your car to be safe on the road.
  • You need a tax write-off.

Appreciated Assets

A gift of appreciated assets is often a simple way to make a sizeable gift to The Sierra Fund while avoiding capital gain and other taxes.

You can donate appreciated securities, personal property, real estate or insurance policies outright. This means your gift is transferred immediately from you to The Sierra Fund.

Donating stock or mutual funds is a tax-efficient way to make a lasting contribution to the Sierra. These gifts can provide you with considerable tax benefits.

Advantages

There are significant benefits to making an outright gift of appreciated securities held long-term (one year and one day):

  • Income Tax Savings:
    By giving appreciated securities, you can take an income tax charitable deduction equal to the full fair market value of the security on the date it was given. Your deduction is available for the year you made the gift. As an added benefit, if you cannot take the entire deduction in the first year, there is a five-year carry-over for any excess.
  • Capital Gain Tax Savings:
    By donating appreciated securities, you can avoid capital gain taxes, which you would have incurred if you had sold the security. As a result, the full value of your shares will be used for conservation.

How It Works

If you purchased $5,000 worth of ABC Stock, and it is now worth $10,000, you can make a $10,000 gift to The Sierra Fund and realize the tax savings.

Making Your Gift

SECURITIES HELD BY YOU

Mail or hand-deliver the certificate to:

The Sierra Fund
204 Providence Mine Road, Suite 214
Nevada City, CA 95959

In a separate envelope, mail or deliver to the address above a signed, blank stock or bond power for each security being sent. You may obtain blank powers from The Sierra Fund, your broker or your bank. Sign the power exactly as your name appears on the certificate or bond.

Please enclose a letter stating the purpose of your gift.

NOTE: If you are delivering stock by mail, we recommend that the stock certificate be sent by certified mail with return receipt.

SECURITIES HELD BY YOUR BROKER

Your gift can be electronically transferred to The Sierra Fund’s account at Tri Counties Bank. When transferring stocks to this account, complete the Electronic Funds Transfer Form and mail or fax to The Sierra Fund at (530) 265-8176.

Another option is to inform your broker that you would like to donate securities to The Sierra Fund. Your broker/banker should contact The Sierra Fund to provide the details of the gift by calling (530) 265-8454, or by writing to:

The Sierra Fund
204 Providence Mine Road, Suite 214
Nevada City, CA 95959

For more information on gifts of securities, please e-mail info@sierrafund.org or call (530) 265-8454.

Giving personal property to The Sierra Fund is an excellent way to receive a tax deduction and help to protect the forests, meadows, and rivers of the Sierra region.

Types of Personal Property

  • Tangible
    Can include items such as: artwork, antiques, jewelry.
  • Intangible
    Can include items such as: copyrights, patents, contracts, trademarks, royalties.

Advantages

  • Income Tax Savings
    If the use of the gift will be related to our mission, you can take an immediate income tax charitable deduction equal to the full fair market value on the date it was given. If the use of the gift is unrelated to our mission, your deduction is restricted to the asset’s cost basis or fair market value, whichever is less. You may claim the deduction (up to 30 percent of your adjusted gross income) in the year you make the gift. If you cannot take the entire deduction in the first year, there is a 5-year carry-over for any excess.
  • Capital Gain Tax Savings
    If the IRS considers the property to be long-term (owned for one year and a day) capital gain property and it is mission related, you can avoid capital gain tax, which you would have incurred had you sold the property.
  • Avoidance of Gift and Estate Taxes
    Both tangible and intangible property are removed from your estate and are no longer subject to these taxes.

How It Works

John donated a truck to The Sierra Fund. TSF will use the truck to assist existing conservation organizations with on-going stewardship activities. Therefore, the property is considered to be mission related and John receives an income tax deduction for the full fair market value.

Kelly gave The Sierra Fund a pair of diamond earrings. Since we cannot use them to further our mission they were sold and the proceeds were used to help our conservation efforts. Kelly received an income tax charitable deduction for the cost basis of the earrings.

For more information on gifts of personal property, please e-mail info@sierrafund.org or call (530) 265-8454.

The Sierra Fund welcomes all donations of land and water rights.

For property in the Sierra Nevada, The Sierra Fund can identify the land management agency or non-profit organization best suited to manage property in perpetuity. Property outside of the Sierra region is described as “trade land” and may be traded to an appropriate Conservancy or Land Trust, or if appropriate, sold to raise financial resources for additional Sierra protection efforts.

Types of Real Estate

Some examples of the types of real estate we accept are: single-family homes, vacation homes, condominiums, commercial buildings, apartment buildings, farms, office buildings, undeveloped land, and vacant lots.

The Sierra Fund will work with a number of professionals to determine whether or not the donated property is marketable before we accept the gift.

Advantages

  • Immediate Tax Savings
    You may avoid the capital gain taxes you would have paid had you sold the property. Plus, you will receive an Income tax charitable deduction in the amount of the property’s fair market value. For gifts of appreciated property you can deduct up to 30% of your adjusted gross income.
  • Future Tax Savings
    The property will be removed from your gross taxable estate and you will not be responsible for the selling of the property.
  • Time Savings
    You will be eliminating management time and expenses such as insurance, real estate taxes and utilities.

How It Works

Bill wanted to part with his second home that had appreciated over the years. He donated it as a “Trade Land” to The Sierra Fund. When TSF sold the home, it provided vitally needed funds for efforts to protect and restore resiliency throughout the Sierra Nevada. Bill received an immediate income tax charitable deduction and felt especially proud of his gift.

Making Your Gift

For more information on gifts of real estate please e-mail info@sierrafund.org or call (530) 265-8454.

One way to make a gift to The Sierra Fund is with a gift of life insurance. We accept gifts of life insurance either as the beneficiary of a policy or as the sole owner and sole beneficiary. Depending on the type of insurance gift, The Sierra Fund will use the funds to further efforts to protect under-estimated communities throughout the Sierra Nevada.

Types of Insurance Gifts

Designation of The Sierra Fund as Beneficiary: You can name The Sierra Fund as direct beneficiary of all or part of your life insurance policy or as contingent beneficiary should your heirs not survive you. You would continue to act as owner of the policy.

Outright Gift of a Paid-up Insurance Policy: You can donate your paid up life insurance policy to The Sierra Fund. The policy may have some cash value and this provides TSF with the option of holding the policy until the maturity date or surrendering the policy in order to receive the current cash value.

Advantages

Immediate Tax Savings
You can claim an income tax charitable deduction based on the policy’s present value or the net cost of the policy.

Future Tax Savings
The value of the policy will be removed from your potential gross taxable estate.

Leave a Legacy
You will be helping to ensure that natural places across the Sierra are protected and restored.

How It Works

Years ago, Jane bought a life insurance policy and she now wishes to donate it to The Sierra Fund. Since she assigned the policy to TSF, Jane can claim an income tax charitable deduction for the amount totaling what she has paid over the years. The total amount of the policy will be removed from her estate and The Sierra Fund will be able to use the value of the policy to further our mission of restoring ecosystem and community resiliency.

Making Your Gift

For more information on gifts of Life Insurance please e-mail info@sierrafund.org or call us at (530) 265-8454.

Make a bequest through your will or revocable living trust.

Through your will or revocable living trust, you can specify that a portion of your assets come to us after your lifetime and which program, project or initiative of The Sierra Fund you would like to support.

After your lifetime the asset(s) will pass to TSF and will not be included in your estate for federal tax purposes. However, you cannot claim an income tax charitable deduction when you make a bequest because the gift is revocable.

By including The Sierra Fund in your will or estate plan, you are helping to preserve the Sierra Nevada for future generations. Bequests help The Sierra Fund restore the resilience of the forests, meadows, rivers, and people of the Sierra, to the benefit of all of California.

Name a Beneficiary
Designate The Sierra Fund or a partner conservation organization as a beneficiary of your retirement plan, insurance policy or financial account.

Saving the Sierra by Planning your Estate

High-Impact, High-Return Philanthropy

If you’re reading this, chances are you already know the imperatives of environmental conservation in the Sierra Nevada. The Sierra Fund exists to maximize the benefit of charitable endeavors for benefactors and beneficiaries alike.

Our philosophy is simple: when The Sierra Fund accepts a contribution, we also accept responsibility. And the commitments we make to donors are no different than what we insist upon from every recipient organization:

  • That contributions will be leveraged against other private donations and public financial resources to maximize beneficial effect(s) on conservation.
  • That every dollar will be accounted for in a manner respectful of the donor who earned it and the seriousness of its intent.
  • That every benefactor — you, the donor — are entitled to accrue the full tax and income benefits allowable under law.

And perhaps most important, The Sierra Fund can craft a strategy that exists in perpetuity and direct your resources towards a particular place or organization in the Sierra that you are most connected to, or to new and effective efforts to protect the entire region.

Information provided on this website is not intended to be tax or legal advice.  Please consult a qualified financial advisor before making a gift.