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Gifts of Appreciated Securities

A LASTING LEGACY MAY BE THE BEST RETURN ON STOCKS, BONDS AND SHARES OF MUTUAL FUNDS.

Fund your philanthropic gifts with appreciated assets instead of cash and maximize your tax savings.

BENEFITS

  • If you donate to UCLA securities or similar assets that you have owned for more than one year, you are entitled to a charitable income tax deduction based on their current value.
  • You also avoid the capital gains tax that you could have paid if you sold the stock.
  • Because the value of these assets may have increased significantly over time, your tax savings may be sizable.
  • Your charitable income tax deduction can be used to offset up to 30% of your adjusted gross income (AGI) in the year of the gift. Any unused deduction can be carried forward in subsequent tax years, up to 5 additional years.
  • Appreciated stocks, bonds or shares may be used to fund a gift arrangement that provides an income stream to you and/or your loved ones for life or a term of years.

HOW IT WORKS

  • You can use appreciated securities to make an outright gift or fund a deferred gift in support of any area of UCLA you designate. The UCLA Foundation will sell the appreciated assets and direct the funds according to your instructions.
  • If our financial service provider holds the securities or mutual fund shares for your account, you can simply request an electronic transfer to The UCLA Foundation.
  • UCLA's Office of Gift Planning can provide guidance for completing this process, including how to specify the exact use of your gift for the department or program of your choice.

Contact Us

800-737-UCLA (8252) • giftplanning@support.ucla.edu

UCLA's gift planning professionals are happy to provide you and your legal and financial advisors with more information on the transfer of appreciated securities, bonds and mutual fund shares and provide assistance with your gift designation. Any information in this publication is not intended as legal, accounting, or financial advice. Please consult with your tax, legal, and financial advisors to ascertain whether this gift option and other gift plans are in keeping with your own tax and financial needs. Conversations with the university's gift planning team are always confidential and never imply obligation.

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Read the latest news from campus: How campus units are collaborating to provide PPE for medical staff • UCLA researchers and global effort to test therapies • A summary of the "CARES Act" Congress signed into law and Gift Planning news. read more

New Tax Law Changes with the CARES Act

Congress recently passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) that includes several charitable tax provisions to encourage giving. These include:

  • A new deduction for donors who do not itemize when filing their tax returns. If you do not itemize but make a cash gift to charity, you will be allowed to take a special tax deduction, up to $300, to reduce your tax liability.
  • An increase in the deduction limit up to 100% of a donor's annual income for cash gifts (previously the deduction was capped at 60% of annual income). If you make a gift, you will be able to deduct more this year.

If you are interested in learning more about these opportunities, please contact UCLA's Gift Planning team at 800-737-8252 or at giftplanning@support.ucla.edu. Please also let us know how we can help you during this time.