The “Other 90%”

Scientists tell us that only about 10% of an iceberg is visible above the surface.

The other 90% lies hidden beneath the water—massive, important, and often overlooked. For many faithful stewards, their finances look much the same. About 10% is held in cash, while the majority is tied up in non-cash assets like property, investments, or retirement accounts.

This is where many generous people feel stuck. You want to give more. You feel God nudging you to do more. But you’ve reached your “cash limit,” and it seems like the story ends there.

It doesn’t have to. For many people, the opportunity to give in meaningful, lasting ways is found in that “other 90%.” With the right guidance, what feels out of reach can become a powerful way to support the work you love—now and for generations to come.

Common Non-Cash Generosity Options

Turn Your Assets into Generosity. If you own an asset with a clear market value—something that’s commonly bought and sold—you may be able to use it to make a meaningful gift. Some assets, however, have complex tax or ownership rules that can make giving more complicated or even restricted.

To help, here’s a partial list of non-cash assets that are commonly used to support charitable causes and make a lasting impact.

Tangible Property

Tangible property includes physical items that can be moved. Artwork, automobiles, boats, RVs, motorcycles, and collectibles such as jewelry or coins can all be used as charitable gifts.

Every type of gift—whether it’s property, stock, or other assets—has its own rules for valuation and taxes. While the benefits to you may vary, once your gift is put to use or converted to cash, it can make a meaningful difference.

Your generosity helps the ministry advance its mission, supporting the work that matters most—turning your resources into real, lasting impact.

Securities

Securities are publicly traded securities—such as stocks, bonds, and mutual funds—are often one of the simplest non-cash assets to give.

Ralph and Marge own a portfolio of highly appreciated stock. Selling it would trigger a significant capital gains tax—but they recently learned there’s a smarter way to give.

Instead of writing a $5,000 check to their favorite ministry this year, they donated $5,000 worth of appreciated stock directly. The ministry sold the shares and received the same cash amount to carry out its mission—so the impact was identical from the ministry’s perspective.

For Ralph and Marge, the difference was powerful: they received a charitable deduction for the full fair market value and avoided paying capital gains tax. Plus, they kept their cash for other needs while still supporting the ministry they love.

Donating appreciated stock can be a highly effective way to increase generosity, reduce taxes, and make your assets work harder for the causes that matter most.

Use Closely Held Securities to Make a Powerful Gift

Your investments can do more than grow your wealth—they can make a lasting difference in the causes you care about. Closely held securities, for example, can be gifted to ministry, providing significant support for the mission you love.

Because these gifts require careful planning, it’s important to work with your tax and financial professionals. Together, you can ensure your generosity has the greatest impact while remaining cost-effective for both you and the ministry.

Individual Retirement Accounts

An Individual Retirement Account—commonly called an IRA—can be a powerful way to give, especially later in life.

Ralph and Marge, now in their late 70s, wanted to support their favorite ministry during a current campaign. Living comfortably on a fixed income, they realized they didn’t actually need the required minimum distributions (RMDs) from their IRAs.

That’s when they discovered Qualified Charitable Distributions (QCDs). By instructing their IRA custodians to send their RMDs directly to the ministry, Ralph and Marge made a significant gift without increasing their taxable income. While they didn’t receive a separate charitable deduction, the tax benefit was similar—and the ministry received support right away.

They also love the flexibility: in future years, they can continue using QCDs to give generously, or if their needs change, simply take the distribution themselves.

For anyone age 70½ or older, an IRA can be a powerful tool to support ministry. A QCD allows you to satisfy your RMD while making a meaningful gift that stays out of taxable income—helping you make an impact today.

Learn More
We’ve prepared a helpful guide to walk you through using your IRA for charitable giving. A Guide to Charitable Giving Through Your Retirement Accounts, available to read or download by clicking the button below.

Real Estate

Real Estate includes buildings and land.

Your property can do more than generate income—it can make a difference in the causes you care about most.

Ralph and Marge experienced this firsthand. They had invested in a commercial warehouse that had provided years of steady income and grown in value. Once they realized they no longer needed the property, their charitable adviser suggested a powerful option: donate it rather than sell it themselves.

By transferring the property to a charitable foundation, Ralph and Marge received a tax deduction for the full appraised value. The foundation then sold the property and, at their direction, distributed the proceeds to two ministries they deeply care about.

The results were meaningful: the ministries received substantial support to advance their mission, Ralph and Marge avoided capital gains tax, and they found joy in knowing their real estate made a lasting Kingdom impact.

Real estate gifts can include homes, land, condos, vacation properties, or commercial buildings. Because tax rules vary, it’s important to work with a qualified tax professional. For anyone looking to increase generosity, real estate gifts offer a unique way to align resources with what matters most.

Commodities

One of the most common commodity gifts is grain donated by active farmers.

If you’re a farmer, your harvest can do more than feed families—it can also fuel the mission you care about most.

Take Ralph and Marge. They farm hundreds of acres and each year deliver a truckload of grain to their local elevator in the name of their favorite ministry. All the paperwork lists the ministry as the owner of the grain.

Once notified, the ministry sells the grain at the current market price. Within days, the proceeds are put to work supporting the mission Ralph and Marge are passionate about.

While they don’t receive a traditional charitable tax deduction, Ralph and Marge benefit in other ways: they can deduct the cost of producing the grain and avoid the taxable income they would have realized if they sold it themselves—making this gift both meaningful and tax-efficient.

Commodity gifts like this follow specific rules, so it’s important to work with a qualified tax professional to structure your gift correctly.

Life Insurance

Turn Unneeded Life Insurance into a Lasting Gift

Many of us have life insurance policies that once served an important purpose—providing security for our families. But as life changes, those policies may no longer be needed.

Take Ralph and Marge, for example. When their children were young, each purchased a life insurance policy to protect the other if something happened. Now that their children are grown and their financial picture has changed, the policies aren’t necessary for their family’s security.

That’s when they discovered an opportunity: they could gift their policies to their favorite ministry. Because the policies have cash value, the ministry can choose to hold them or put the cash to work immediately—supporting the mission today.

By gifting their policies, Ralph and Marge also receive a charitable tax deduction. They can even make annual cash gifts to cover ongoing premiums, increasing their impact while gaining additional tax benefits.

If you have life insurance policies that are no longer needed, consider talking with your agent about gifting them to ministry. It’s a simple way to make a meaningful difference and leave a legacy of generosity.

Learn More
We’ve created a helpful eBook, A Steward’s Consideration of Life Insurance, which you can read or download by clicking the link below.

Unlock the Generosity in the Other 90%

If you want to increase your impact, don’t overlook your non-cash assets—the “other 90%” of your wealth. These assets can be powerful tools for making meaningful gifts to the causes you care about most.

We’re here to help. Our resources and personalized illustrations make it easy to see how your non-cash assets can work for you—and for the mission you support.