This is the most frequently used form of giving. Cash gifts provide immediate benefits to the institution. The actual cost to the donor may be reduced by tax savings achieved through a charitable deduction.
UAB is pleased to receive pledges payable over a period of up to five years. Pledges may be paid in equal or varying amounts, according to the donor's wishes or convenience.
Appreciated Marketable Securities
Giving appreciated securities may have special tax advantages. Within limitations, the donor may avoid the capital gains tax and be eligible for a charitable deduction for the full market value of such securities at the time of the gift. Contributions in excess of the limitatiions may be eligible for carryover to future tax years.
Real Estate and Personal Property
Gifts of real estate and other personal property generally have the advantages described for gifts or securities, provided the property is a long-term capital asset in the hands of the donor. The donor's qualified appraiser must determine fair market value for income tax purposes.
For more information on these and other giving options, please contact: