Securities
Gifts of common stocks, bonds, mutual funds, or other appreciated securities may be made to the college. Depending on the circumstances, the securities will either be managed or liquidated to achieve your goals. A popular benefit of such a gift beyond the charitable income tax deduction is that, in most cases, capital gains tax on the appreciation of the securities can be avoided.
Property
Gifts of real estate and many other properties of value may be given to the college as well. These gifts can often receive the same tax treatment as gifts of securities: no capital gains tax plus deductibility at fair market value.
