The most common form in which Lawrence receives contributions, and the one most helpful to the college, is the simple outright gift of cash or securities. In general, an outright gift qualifies for an immediate income tax deduction for the full fair market value of the property contributed, subject to allowable contribution ceilings (more information below). In the case of gifts of appreciated securities held for more than one year, the donor will entirely avoid capital gains taxes on the contributed property.

Gifts of Cash

The easiest way to give, cash gifts offer a tax deduction for the full amount of the gift in the year it is made. Cash gifts may be made via U.S. currency, check, electronic funds transfer (EFT), wire transfer, Discover, American Express, MasterCard, or Visa. You can also make a gift immediately online. Your company may match your gift to the college with an equivalent gift of its own.

Gifts of Securities

Gifts of long-term appreciated stock or securities (those held more than a year) in publicly traded companies can be highly advantageous because the allowable deduction is based on the securities' market value, not the donor's cost, and no tax is imposed on the capital gain.

Gifts of publicly traded securities can be made either by delivering the certificates to the college (in person or by mail) or by transfer of ownership through a broker. If you intend to contribute securities to the college, we ask that you please call the Development Office to alert the college and to expedite delivery and gift crediting. You may call 800-283-8320, Ext. 6517, or 920-832-6517.

Qualified Charitable Distribution (IRA Charitable Rollover)

You may be looking for a way to make a big difference to help further our mission. If you are 70½ or older you may also be interested in a way to lower the income and taxes from your IRA withdrawals. A Qualified Charitable Distribution is a way you can help continue our work and benefit this year.

Gifts of Personal Property

Assets related to the educational mission of Lawrence (books, art works, scientific or historical collections, etc.) generate tax deductions equal to the fair market value of the gift. Gifts of property unrelated to the college's purpose are deductible on the basis of their cost to the donor. When appropriate, Lawrence retains the right to add such items to its permanent collections or inventories. The college also may sell the items and use the proceeds to generate capital for a purpose specified by the donor.