While tax considerations vary according to assets, generally, you may deduct up to 50% of your adjusted gross income (AGI) for cash contributions, and up to 30% of your AGI for gifts of highly appreciated assets such as publicly traded securities. Tax laws and regulations change frequently. Your tax situation is unique and likely to be affected by specific facts and circumstances that are beyond the Foundation’s control or knowledge. We encourage you to consult with your Professional Advisor when establishing your Fund.