Outright Gift or Bargain Sale

Turn Your Treasures Into a Charitable Legacy

Your treasures like valuable antiques, stamp and coin collections, works of art, cars, boats, and other personal property can make suitable charitable gifts today or after your lifetime. The financial benefits of the gift depend on whether we can use the property in a way that is related to our mission.

Related use property—e.g., a piece of artwork donated to be hung at one of our medical centers, medical equipment, or toys for patients at Randall Children's Hospital—is deductible at the full fair market value. Any other property is deemed nonrelated use property and the deduction would be limited to the lesser of fair market value or your tax basis in the property. Non-related use items are intended to be sold to benefit Legacy Health (such as automobiles or auction items).

If the federal income tax charitable deduction claimed for a gift of tangible personal property exceeds $5,000, you must obtain an appraisal from a qualified appraiser and submit a special IRS form with the tax return on which the deduction is claimed. The appraisal cannot be made earlier than 60 days prior to the date of the gift and all costs and fees related to receiving a qualified appraisal are the donor's responsibility.

Please speak with a tax preparer for any tax information regarding making an in-kind donation.

Artwork Submission

All artwork donated to Legacy Health must be approved by the Legacy Health Art Committee. For information on the process of submitting artwork for acceptance into the Legacy Health art collection, please contact Gretchen Lawrence at 503-413-6848 or glawrenc@lhs.org.

Toy Submission to Randall Children's Hospital

Please follow this link to make a toy donation to Randall Children's Hospital.

Vehicle Donations

Please contact Volunteers of America or 503-235-8655 and they will assist you in your vehicle donation while making sure your donation benefits Legacy Health.

All Other In-Kind Gifts

For any other in-kind gifts to Legacy Health, please contact giving@lhs.org or 503-415-4700.

Next Steps

  1. Contact Rachel Gitner at 503-413-6774 or rgitner@lhs.org for additional information on giving a gift of personal property.
  2. Seek the advice of your financial or legal advisor.
  3. If you include Legacy Health in your plans, please use our legal name and federal tax ID.

Legal Name: Legacy Health
Address: P.O. Box 4484 Portland, OR 97208
Federal Tax ID Number: CARES Northwest 93-1314469
Good Samaritan Foundation 23-7017276
Legacy Emanuel Medical Center 46-5562403
Legacy Health Foundation 46-5562403
Legacy Meridian Park Medical Center 46-5562403
Legacy Mount Hood Medical Center 46-5562403
Randall Children's Hospital Foundation 93-1314469
Salmon Creek Hospital Foundation 83-0433165
Silverton Health Foundation 93-00913392
Unity Center for Behavioral Health 46-5562403

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