How It Works

1. You make a gift of your closely held stock to Smile Train and get a qualified appraisal to determine its value
2. You receive a charitable income-tax deduction for the full fair-market value of the stock
3. Smile Train may keep the stock or offer to sell it back to your company

Benefits

• You receive an income-tax deduction for the fair-market value of stock
• You pay no capital-gain tax on any appreciation
• Your company may repurchase the stock, thereby keeping your ownership interest intact
• Smile Train receives a significant gift