Interactive template
Free legal form · Capital Contribution Agreement
Capital Contribution Agreement.
Document a member's cash, property, or services contribution to an LLC.
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Find an attorney →When to use
Right for these situations.
When to use
A new member joining and contributing capitalDocumentation required.
When to use
An existing member making additional capitalBeyond initial.
When to use
Documenting a property contributionReal estate, equipment, IP.
When to use
A profits interest being grantedFor services contributed.
Common mistakes
What to avoid.
Mistake
Failing to document property contributionsTax basis is unclear.
Mistake
Treating services as cash contributionDifferent tax treatment.
Mistake
No valuationProperty and services need agreed valuations.
Mistake
Inconsistent with operating agreementAmounts must match.
FAQ
Common questions.
What is a profits interest?
LLC equity for services. Tax-free at grant under Rev. Proc. 93-27.
Can a member contribute future services?
Yes, but tax treatment differs.
Need an appraisal for property?
For significant amounts, yes.
Section 721?
Tax-free contribution to a partnership.
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