When Sarah's father passed away, she knew she wanted to do something that would establish a lasting legacy for him. She remembered that during his lifetime he often expressed his appreciation for the mission and ministry of WLC. So Sarah decided to make a gift to WLC in her father's name using appreciated securities. Not only will her father's legacy live on at WLC thanks to the gift and a commemorative plaque, but Sarah also received a federal income tax charitable deduction (because she itemizes her taxes) and eliminated capital gains tax on the securities.