Gifts of Appreciated Securities

Gift of Appreciated Securities Diagram

How It Works

  • You transfer appreciated stocks, bonds, or mutual fund shares you have owned for one year or longer to the University of South Carolina or one of its affiliated foundations.
  • The University of South Carolina or one of its affiliated foundations sells your securities and uses the proceeds to support students or a specific program.

Benefits

  • You receive an immediate income tax deduction for the fair market value of the securities on the date of transfer, no matter what you originally paid for them.
  • You pay no capital gains tax on the transfer.

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