Gift of Appreciated Securities

Securities and mutual funds that have increased in value and been held for more than one year are popular assets to use when making a gift to World Food Program USA. Making a gift of securities or mutual funds offers you the chance to support our work while realizing important benefits for yourself.

When you donate appreciated securities or mutual funds in support of our mission, you can reduce or even eliminate federal capital gains taxes on the transfer. You may also be entitled to a federal income tax charitable deduction based on the fair market value of the securities at the time of the transfer, which you can use up to 30% of your adjusted gross income (AGI).

Securities are most often used to support our work in the form of:

An outright gift. When you donate appreciated securities held longer than one year to WFP USA, you are eligible for a charitable deduction and have the added benefit of eliminating capital gains taxes on the transfer, which can be as high as 20%.

Because electronic transfers often arrive without identification, please notify us of your intentions to transfer stock so we may identify, allocate and acknowledge your gift. Please include the name of the stock and number of shares, as well as a mailing address where we can send the tax receipt.

The following information is required to transfer stock to World Food Program USA:

Account Name: Friends of World Food Program — DBA World Food Program USA
Account Number: 668-160866
DTC Number: 0226
Tax ID Number: 13-3843435
WFP USA Broker: Fidelity Brokerage Services LLC (800)544-6666
Gift Information: Name of the stock and number of shares you want to transfer.

A transfer on death (TOD) account.* By placing a TOD designation on your brokerage or investment account, that account will be paid to one or more persons or charities after your lifetime.

Like with other gifts by beneficiary designation, you maintain full control of the account during your lifetime, including the right to buy or sell stocks in it. After your lifetime, the appreciated value of your securities will have a large impact on our mission.

To name WFP USA as beneficiary of any percentage of your account, request a beneficiary designation or transfer on death form from your account administrator, or specify your gift through your will or living trust.

Additional ways to fund your gift:

• A gift in your will or living trust.
• A donor advised fund.
• A memorial gift.
• An endowed gift.
• A charitable gift annuity.
• A charitable remainder trust.
• A charitable lead trust.

*State laws govern transfer on death accounts. Please consult with your bank representative or investment advisor if you are considering this gift.