What type of gift and timing are best for you?

 

Immediate gifts

Immediate gifts are made for current use or to establish perpetual endowments. These gifts, which may be donated all at once or pledged over time, can be funded through a variety of vehicles, but all offer donors certain tax benefits. Donors who make gifts during their lifetime are able to build relationships with their beneficiaries and share in the achievements made possible by the donations.

Cash gifts

• Can be made by check, credit card or wire transfer
• Can be supplemented with a matching gift
• IRA charitable rollover* 

Gifts of securities

• Include stocks, mutual funds and bonds
• Can be gifts of partnerships or LLC interests

Gifts of real property

• Land and farms
• Personal residencies
• Rental and commercial property

 

Deferred gifts

Deferred gifts are made to UC Davis through an estate plan and can be used for current-use or endowed funds. Donors of this type often find they are able to gift larger amounts than they might have thought possible. Deferred gifts offer many benefits, such as:

• Control and enjoyment of assets while living
• Flexibility in deciding who gets what, when and for what purpose
• Potential estate and/or income tax savings
• Providing income to you and/or a loved one

Bequests

• Establish UC Davis as a beneficiary in your will or living trust
• Flexibility to provide for family first

Retirement plan gifts

• Name UC Davis as the beneficiary and eliminate income tax on account distributions
• Preserve the plan’s value

 

Life-income gifts

Life-income gifts generate income for you and/or your loved ones for life or a fixed period of years. The remaining assets are distributed to UC Davis for your designated purpose. These types of deferred gifts include the following:

• • Gift annuities

    • Funded by an irrevocable gift to UC Davis
    • Generate fixed-dollar income for you and/or a loved one for life
    • Partially tax-free income for a set number of years

  • Charitable remainder trusts

    • Generate regular income payments based on a fixed percentage of the annual value of the trust's assets
    • Avoid capital gains tax on the sale of appreciated assets

*If you are over 70 and half years of age, you can request a direct transfer from your IRA administrator to UC Davis up to $100,000 per year tax free