Make a Gift

Gifts of Appreciated Assets

A contribution of long-term appreciated assets to the DFNC entitles you to an income tax charitable contribution deduction equal to the fair market value of the securities at the time of the gift. And you avoid capital gains tax on any appreciation of those securities.

Gifts of appreciated assets are fully deductible up to 30 percent of your adjusted gross income for that year. Any excess of the 30 percent deduction can be carried forward up to five additional years.

When making a gift of long-term appreciated assets, you save twice -- on income tax and capital gains tax. You get a charitable deduction for the full fair market value of the gift. And you save the capital gains tax that would otherwise be due if you sold the appreciated asset.

If you hold the securities, please call or email Susan Anderson, Stock Gift Coordinator, for further instructions. Just let her know that you want your gift to support the DFNC and the UNC School of Dentistry.

Susan Anderson, Stock Gift Coordinator
Office of University Development
Post Office Box 309
Chapel Hill, North Carolina 27514-0309
(919) 962-8189
susank_anderson@unc.edu

Valuation

Securities are considered donated to the DFNC on the date the certificate and stock power pass unconditionally from your control (the postmark date if mailed or the date on which we receive an overnight delivery package) or the date the securities are transferred directly to a UNC-CH account. For listed securities, the value of the gift is the market value of the stock calculated by taking the mean between the high and the low quotations on the date the gift is donated.

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