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Cash
 Cash, the most common means through which gifts are made, provides the easiest way for those with liquid assets to immediately benefit the University. Your cash gift will yield a current year income tax deduction, and can be made via a check through the mail, a wire transfer, or a credit card. In the context of gift planning, cash can be utilized to fund either income producing gifts or deferred gifts.
Marketable Securities
 Publicly traded securities, particulary those which are highly appreciated, create an excellent opportunity for giving. Your transfer of such assets will allow the University the benefit of market increases while enabling you to avoid taxes on capital gains. In addition, such securities are easily valued, and you get an income tax deduction for the donation. The method of transfer will depend on certain variables, such as whether the assets are held in certificate form, a brokerage account, or an IRA, and whether they involve individual securities or mutual funds. In terms of gift planning, marketable securities can be channeled into either deferred gifts or income producing gifts.
Real Estate
 Through appreciation, real estate frequently becomes the most valuable asset in a given portfolio, and it can be a powerful tool in pursuing estate planning objectives. In some cases, short term return can be relatively small while maintenance expenses continue to rise. Through a donation of appreciated real estate, you can eliminate such costs and managerial duties while avoiding capital gains taxes and obtaining a tax deduction for the full value of the property. The process of transferring real estate is subject to many legal requirements, often including an appraisal, an environmental assessment, and other items. Real estate can serve as the primary asset in establishing certain deferred gifts and income producing gifts.
Tangible Personal Property
 In certain cases, the University may benefit from unique items which allow you to give in a very personal way. This can include sculptures, paintings, and book collections, among other things. The University may accept such items, allowing you the benefit of an income tax deduction, and in some cases, avoidance of capital gains taxes. Contributions of this kind are highly regulated and, where appropriate, we will work with you and your professional advisors to facilitate the transfer.
Please note that the tax identification number for The Catholic University of America is 53-0196583. For further information on how to properly transfer these assets, or to address other asset types, please contact our Gift Planning staff.
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