Donating Appreciated Stock Is One of the Easiest Ways to Give More to USD School of Law Causes You Care Most About

You may deduct the Fair Market Value of the stock. You may also minimize capital gains tax up to 20 percent*

Donate Appreciated Stock

SAN DIEGO (October 8, 2020) – Donating appreciated stock is easier than you may imagine and it is a great way to maximize the philanthropic impact of your contribution. By donating stock that is appreciated for more than a year, you may actually give more than if you sold the stock and then made a cash donation. The reason is simple: you may avoid capital gains taxes. The maximum federal capital gains tax rate is 20 percent* on long-term holdings. If you donate stock directly to a charity, you are able to minimize capital gains tax. Moreover, you are still eligible to deduct the full fair market value of your charitable contribution.

What is a capital gain?

"Giving appreciated stock has tax benefits for everyone even after the recent changes in the tax laws. The law school benefits from the full current value of the stock, but the donor doesn't pay tax on the appreciation, as would be true if the donor simply sold the stock," Professor of Law Kevin Cole summarized.  

Contact USD School of Law Director of Development Debbie Rider, ’84 (JD), to donate shares of appreciated stock. The University maintains a brokerage account with a reputable firm, and we will provide you with wiring instructions to have the stock transferred as a contribution to the law school program of your choice. University of San Diego is very familiar with the process for transferring stock as a means of making a gift to the law school. Steven Heath, Director of Treasury & Financial Systems, can help walk you through the process. To be eligible for a charitable deduction for a tax year, donations of stock need to be received by the end of the year. 

View USD's Stock/Securities donation instructions

* depending upon your level of taxable income.

About the University of San Diego School of Law

Each year, USD educates approximately 800 Juris Doctor and graduate law students from throughout the United States and around the world.  The law school is best known for its offerings in the areas of business and corporate law, constitutional law, intellectual property, international and comparative law, public interest law and taxation.

USD School of Law is one of the 84 law schools elected to the Order of the Coif, a national honor society for law school graduates.  The law school’s faculty is a strong group of outstanding scholars and teachers with national and international reputations and currently ranks 36th nationally among U.S. law faculties in scholarly impact and 22nd nationally in past-year faculty downloads on the Social Sciences Research Network (SSRN). The school is accredited by the American Bar Association and is a member of the Association of American Law Schools. Founded in 1954, the law school is part of the University of San Diego, a private, independent, Roman Catholic university chartered in 1949.


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