Thank you for considering a gift of securities to 皇冠体育大学. Giving appreciated securities held for more than one year can be a tax-wise way to make charitable gifts. 这样的礼物有两项税收优惠. 第一个, donors can take a federal income tax deduction equal to the full fair market value of the donated shares on the date of the gift for up to 30% of adjusted gross income. Second, donors also completely avoid tax on the embedded capital gain. The Gift Planning Department will coordinate with the Investment Office, which must approve acceptance of all gifts of marketable securities. The minimum value of any gift of marketable securities is $1,000.
上市公司.S. 股票和债券-电子转帐
皇冠体育接受大多数公开交易的美国股票.年代的股票, 债券, and mutual funds that are DTC eligible through a broker-to-broker electronic transfer. To initiate the transfer from your broker account to the College’s broker account, you will need to provide your broker with the following information:
嘉信理财
加州新港滩办事处
DTC #0164代码40
帐户名称:皇冠体育学院
账号:2146-2675
税号:95-1664112
如果你的经纪人账户是嘉信理财, ask your broker if the transfer can be accomplished by journal entry to 皇冠体育’s Schwab Account #2146-2675.
当您向您的经纪人发起转账时, it’s important to alert 皇冠体育’s 投资办公室 so we can identify your gift when it arrives. 请将以下邮件发送至 投资办公室:
- 个人信息:
- 捐款人姓名及年级(如适用)
- Preferred email, so we can confirm our receipt of the transfer
- 首选电话号码，以防我们有问题
- 法律 owner of your broker account (how title is shown on your account statement)
- 证券 Information (needed for each security transferred):
- 股票代码和证券名称
- 股份数量
- 您的经纪公司信息:
- 代理的名字
- 经纪人电话号码
- 经纪人的电邮地址
- 捐赠分配:
- 我们会把你的礼物分配给 年度基金，除非另有说明.
- 其他受欢迎的拨款包括:
- 奖学金基金
- 同学会基金(指定年份)
- 家族基金
- Other (please describe how you’d like to benefit the College and we will be in touch to discuss and finalize the details)
有关分配方案的问题，请发送电子邮件 Kyle Davis，高级开发总监 或者打(909)607-4213给他.
共同基金
Mutual fund shares in a broker account that are DTC eligible can be handled easily as described above. For mutual fund shares not in a broker account or not DTC eligible, the transfer process is determined by the mutual fund company and can take some time to implement, 所以提前计划很重要. 如果你在嘉信理财有经纪人账户, ask your broker if the transfer can be accomplished by journal entry to 皇冠体育’s Schwab Account #2146-2675, 因为这通常是最简单的方法.
如果你的股票是由嘉信理财以外的经纪公司持有, ask your broker how they prefer to transfer non-DTC eligible mutual fund shares to 皇冠体育. Some mutual fund shares held at other brokers can be transferred to 皇冠体育's Schwab Account and others cannot, 为了避免延误, we like to check with Schwab before your broker initiates a transfer. 请联系 投资办公室 so we can confirm whether Schwab is able to accept the specific mutual fund shares you want to transfer.
If your mutual fund shares are held directly with the mutual fund company and are not DTC eligible, 请联系 your mutual fund company for their instructions on how to transfer shares to charity. 因为你的账户信息是保密的, mutual fund companies will not talk to representatives of 皇冠体育 about the transfer process, 不会寄表格给我们吗, 并且不允许我们为你进行转账. 有时, 例如, the College must establish an account with the mutual fund company to receive the shares, 但不同公司的流程可能有所不同. For customized plans for transferring non-DTC eligible mutual fund shares to 皇冠体育, please email 投资办公室.
估价及慈善扣除
We will determine your gift value and charitable deduction in accordance with IRS rules. The gift is complete on the date securities are received in 皇冠体育’s account, 转移开始后就不会了. 对股市, the value will be the average of the high and low prices on the date of gift; for mutual fund shares, it will be the net asset value (NAV) at the close on the date of gift. 证券 that have been held for one year or more may be deducted up to 30% of your adjusted gross income; the balance may be carried forward with the same limitation for up to five additional years.
特殊处理
传输物理证书, 外国股票, 或者其他需要特殊处理的礼物, 请联系 投资办公室. Please include a description of the items you want to transfer to the College.
For physical certificates, there are typically two ways you can handle the transfer:
- You may send the stock certificate to your stock broker or transfer agent and ask to have it re-registered in the name of 皇冠体育大学. You receive valuation of the stock as of the date on the re-registered stock certificate.
- You can forward the original stock certificate and stock power form to 皇冠体育大学 by mail or hand delivery. You’ll need to secure a Medallion Signature Guarantee on the stock power form and you can usually get that from your bank or other financial institution. If you choose to mail the stock certificate and stock power form, the stock power form should be mailed separately from the stock certificate. The gift is completed upon the College’s receipt of both envelopes; therefore, the latest postmark of the items received is used as the date of the valuation of the stock. The date of valuation for hand delivered gifts is the date all of the completed documents are handed to a 皇冠体育大学 staff member.
非市场或少数人持有的证券
The Gift Planning Department will coordinate with the Investment Office, which must approve acceptance of all gifts of non-marketable or closely-held securities. 其中包括伙伴关系, 有限合伙, 有限责任公司, 少数人持股公司, 属于SEC规则144的实体股票, 交易清淡的实体股票或债券, and stock of entities held for sale at the request of a donor. 因为这些证券的独特性质, special due diligence review may be required before acceptance. The minimum value for any gift of a non-marketable or closely-held security is $10,000.