In today’s evolving philanthropic landscape, more donors are looking beyond their checkbooks and cash gifts. They’re exploring how complex assets—like real estate, business interests, and even cryptocurrency—can fuel meaningful giving. At the Omaha Community Foundation, we help make these conversations easier and more effective for advisors and their clients. 

Recently, I had the opportunity to co-present a session on this very topic—Assets to Donate: Fundamentals—as part of The American College of Financial Services’ new Donor Advised Fund (DAF) Professional Certificate. Alongside my colleague Vanessa Denney, we shared practical insights into how and why non-cash assets can be a powerful philanthropic tool. 

What Is a Complex Asset? 

Complex (or non-cash) assets include: 

  • Publicly traded securities 
  • Real estate (residential, commercial, or undeveloped) 
  • Closely held business interests 
  • Life insurance policies 
  • Retirement accounts 
  • Cryptocurrency 
  • Art and collectibles 

The Case for Non-Cash Giving 

Donating complex assets to a Donor Advised Fund (DAF) allows clients to convert illiquid or appreciated assets into long-term charitable impact—while also achieving meaningful tax benefits. 

Benefits include: 

  • Eliminating capital gains taxes on appreciated assets 
  • Receiving a fair market value deduction for eligible gifts 
  • Reducing estate tax exposure 
  • Supporting multiple nonprofits over time through one streamlined vehicle 

Clients preparing to sell a business, dispose of real estate, or rebalance investment portfolios are ideal candidates for this strategy. 

Is Your Client a Candidate for Asset-Based Giving? 

Look for clients preparing to sell a business, property, or appreciated stock; those focused on legacy planning; or those seeking tax-efficient giving strategies. Clients interested in simplifying their giving or maximizing long-term impact are also strong candidates for these conversations. 

Why Advisors Should Initiate the Conversation 

Many clients simply aren’t aware that they can donate complex assets. When you introduce this option, you’re helping them give more effectively while achieving financial goals. It’s also an opportunity to differentiate your practice and build deeper relationships rooted in values and impact. 

How OCF Supports Advisors and Their Clients 

We offer expert guidance on the donation process—from navigating valuations and timelines to ensuring smooth execution. Our team handles the logistics, while you remain focused on your client’s broader financial picture. We’re a trusted partner, not a replacement—adding depth and community insight to your planning conversations. 

Let’s Talk Strategy 

If you have a client considering a charitable gift of a complex asset—or if you’re curious about how it works—we’re here to help. Contact our Donor Services team to explore smart, strategic giving that benefits both your clients and the community.