Outright Gift of Appreciated Securities
Securities and mutual funds that have increased in value and been held for more than one year are one of the most popular assets to use when making a gift to University of South Carolina or one of its affiliated foundations. Making a gift of securities or mutual funds to us offers you the chance to keep a USC education within reach of any qualified student while realizing important benefits for yourself.
When you donate appreciated securities or mutual funds you have held more than one year to us to support our students and programs, you can reduce or even eliminate federal capital gains taxes on the transfer. You are also entitled to a federal income tax charitable deduction based on the fair market value of the securities at the time of the transfer.
Securities are most often used to support our work in the form of:
An outright gift. When you donate securities to USC or one of its affiliated foundations, you receive the same income tax savings that you would if you wrote us a check, but with the added benefit of eliminating capital gains taxes on the transfer, which can be as high as 20 percent.
A transfer on death (TOD) account.* By placing a TOD designation on your brokerage or investment account, that account will be paid over to one or more persons or charities after your lifetime.
Click on the links below to see the additional ways to fund your gift:
- A gift in your will or living trust
- A memorial gift
- An endowed gift
- A charitable gift annuity
- A charitable remainder trust
- A charitable lead trust
*State laws govern payable on death accounts. Please consult with your bank representative or investment advisor if you are considering this gift.
Gift Planning Resources
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Gifts That Pay
Your payments depend on your age at the time of the donation. If you are younger than 60, we recommend that you learn more about your options and download this FREE guide Plan for Retirement With a Deferred Gift Annuity.
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Office of Gift Planning
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The information on this website is not intended as legal or tax advice. For such advice, please consult an attorney or tax advisor. Figures cited in examples are for hypothetical purposes only and are subject to change. References to estate and income taxes include federal taxes only. State income/estate taxes or state law may impact your results. Annuities are subject to regulation by the State of California. Payments under such agreements, however, are not protected or otherwise guaranteed by any government agency or the California Life and Health Insurance Guarantee Association. A charitable gift annuity is not regulated by the Oklahoma Insurance Department and is not protected by a guaranty association affiliated with the Oklahoma Insurance Department. Charitable gift annuities are not regulated by and are not under the jurisdiction of the South Dakota Division of Insurance.