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Charitable Bargain Sales

How it works

You sell your residence or other property to Mercy Foundation for a price below the appraised market value, resulting in a transaction that is part charitable gift and part sale.

Mercy Foundation may use the property or sell it and use the proceeds of the sale for the gift purposes you specified.


  • You receive an immediate income-tax deduction for the appraised market value of the portion of the property you donated.
  • You pay no capital-gains tax on the donated portion of the property.
  • You use cash from the sale portion to retire a mortgage or purchase other property.
  • You can make a significant gift to Mercy Foundation during your lifetime.

Consider transferring property through a charitable bargain sale if you:

  • Want to use your home or other appreciated asset to make a gift, but retain some of its value for your personal needs
  • Want significant financial benefits for your gift and receive income and capital-gains tax relief

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More about charitable bargain sales
Gift example

For assistance with this gift plan, please complete the request information form or contact Kevin Duggan at (916) 851-2703 or e-mail to Kevin.Duggan@DignityHealth.org.