Stocks, bonds, and mutual funds. Transferring publicly-traded stock, bonds, or mutual funds to Willamette is simple and straightforward. Please contact the Office of Gift Planning at (503) 370-6022 for instructions.

Real Estate. The University generally accepts gifts of residences, vacation homes, commercial buildings, farmland, timberland, and undeveloped property. Please contact the Office of Gift Planning at (503) 370-6022 to determine whether your property is suitable for a gift to the University. Real estate also offers some unique gift opportunities, such as bargain sales to Willamette or gifts of future interests in property. [more information about gifts of real estate]

Interests in businesses. Depending on the circumstances, Willamette may be able to accept stock of closely-held corporations, or interests in partnerships or limited liability companies.

Art. The University regularly accepts gifts of works of art.

Collectibles. Coins, stamps, and other types of collectibles are suitable gifts to Willamette in certain circumstances.

Intangibles. Patents, copyrights, and other intangible assets are suitable gifts to Willamette in many circumstances.

Please contact the Office of Gift Planning at (503) 370-6022 before transferring property to Willamette.

Benefits to Donors
Double Tax Benefits. Gifts of appreciated stocks, bonds, mutual funds, real estate, art, and certain other property you have owned for more than one year can provide the following double tax benefits:

• An income tax charitable deduction equal to the fair market value of the property on the date of the gift
  
  
• Elimination of all or part of the capital gains tax on the property's appreciation

Despite the recent market downturn, many people hold investments with a sizeable amount of built-in appreciation. You always should consider a gift of appreciated property as a possible alternative to a large cash gift.

The following example illustrates the advantages of a gift of appreciated property instead of a cash gift. More than a year ago, Pat Bearcat acquired shares of stock in a corporation for an aggregate purchase price of $5,000. The current aggregate value of the shares is $25,000. If Pat makes an outright gift of the shares to Willamette University, Pat would receive an income tax charitable deduction of $25,000, the same as if Pat had made a cash gift of $25,000. However, by gifting the stock instead of cash, Pat also would eliminate capital gains tax on the $20,000 of appreciation in the value of the stock. The value of eliminating capital gains tax can be substantial. Pat could save federal and state taxes in excess of 25% of the stock's appreciation by gifting the stock instead of an equivalent amount of cash (tax savings of more than $5,000 in this example, in addition to the tax savings from the $25,000 income tax charitable deduction).

Gifts of intangibles and interests in businesses provide the above tax benefits in most circumstances. Gifts of collectibles and other tangible personal property will provide the above tax benefits only in special circumstances. Please contact the Office of Gift Planning at (503) 370-6022 for additional information.

Note that if you own property that has decreased in value, you generally obtain more favorable tax results by selling the property and contributing the cash proceeds to the University, rather than contributing the property to the University.

Increased Income and Diversification. Gifts of property can be used to fund life-income arrangements with Willamette, enabling many donors to diversify their investments and increase their income, in addition to receiving double tax benefits. For example, you can transfer low-yielding stocks or other securities to a Willamette Unitrust and receive an immediate tax deduction and an income stream for life. The University, as trustee, can sell the property tax-free and invest the proceeds in a diversified portfolio of stocks and bonds. [learn more about charitable remainder trusts and other life-income arrangements]