A donation of appreciated securities held longer than one year may be deducted at full fair market value up to 30 percent of adjusted gross income. You pay no capital gains tax. Unused deductions may be carried forward for five additional years.
Notification of all forthcoming security transfers and requests for transfer instructions should be directed to the Law Development and Donor Relations Office. The notification can occur in writing or over the phone (see below). It is important to specify “USD School of Law” as the recipient of the gift to ensure that it is properly credited and acknowledged.
USD School of Law
Development and Donor Relations
5998 Alcalá Park, GH 202
San Diego, CA 92110
Telephone: (619) 260-4692
Fax: (619) 260-2219