Types of Gifts
Alumni and friends of the Moritz College of Law who wish to make a contribution are encouraged to consider the following giving options:
Cash is often the most convenient form of giving. Cash gifts are fully deductible for federal income tax purposes, provided deductions are itemized.
The Ohio State University Moritz College of Law, Office of Development, 55 W. 12th Ave., Columbus, OH 43210
If sending a check, please make payable to The Ohio State University Foundation.
Pledges (multi-year or monthly)
Pledges enable a donor to plan a personal giving program that is both convenient and tax-wise. A pledge may enable a donor to consider a more significant gift than would have otherwise been possible. Terms for payment on pledges are flexible and at the option of the donor.
Donors with current pledges can fulfill their commitment online.
Securities may be made as outright gifts or as a payment on a pledge. Stock certificates may be reassigned directly to The Ohio State University Foundation or may be transferred through the donor’s broker. The mean market value on the date of the transfer will determine the value of the gift for tax purposes. It is best to consult with a Development Officer before a transaction is made. For general questions on securities, call (614) 292-2141 or send an e-mail to email@example.com.
Gifts of appreciated securities may be tax deductible, up to 30 percent of your adjusted gross income. The deduction is based on the full fair market value, and capital gains tax is not due when the stock is transferred to the university.
In certain instances, it may be preferable from an estate, financial, and tax planning perspective to consider long-term gift planning as the best way to make a gift. This can be accomplished through various gift instruments, such as charitable remainder trusts, gift annuities, charitable lead trusts, and bequests. For more information on gift planning, please visit the Gift Planning website or contact a member of the Gift Planning team.
Professional advisors can visit the Ohio State Planned Giving Design Center, an online resource to help you assist your clients in reaching their charitable goals.
Once established, an endowed fund is a dependable and perpetual source of support, since the principal is invested and only a portion of the earnings is spent annually. A minimum gift of $50,000 is needed to establish an endowment.
Many employers sponsor matching gift programs and will match any charitable contributions made by their employees. To see if your company has a matching gift policy, visit the matching gift website.
Gifts in Memoriam/Gifts in Honor of
Honoring a family member, friend, colleague, classmate, or faculty member with a gift is a touching way to pay tribute to that loved one. Please call Teresa Kempton-Dray at (614) 688-8232 or send an e-mail to firstname.lastname@example.org to make arrangements for setting up a fund or contributing to an area or program of interest to the person being remembered or honored.