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WWW.MARQUETTE.EDU CAMPUS CONTACTS SITE INDEX 
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HOW WE USE YOUR GIFT
A gift of appreciated securities can provide substantial support to
Marquette University. By contributing long-term appreciated securities
you can deduct the full fair market value—and avoid all capital
gains tax!
You may deduct up to 30% of your adjusted gross income for gifts of securities. Additionally, you are allowed a five-year carryover of an "excess" deduction for use in subsequent years.
A charitable remainder trust is an arrangement that pays you an income
for life. You place assets in trust and you (and/or another beneficiary)
receive lifetime income from them. After addressing your own financial
security, the gift comes to Marquette.
There are two types of charitable remainder trust: the annuity trust and the unitrust.
Predictability of an Annuity Trust
If you're disappointed in the yield from your current investments in the stock and bond markets, yet you want to avoid the capital gains tax should you sell, try a charitable remainder annuity trust. This plan will pay you, year after year, the same dollar amount you choose at the outset. The income payments are fixed based on the starting valuation. Then after your lifetime (and the lifetime of a surviving beneficiary, if desired), the trust remainder is available to support Marquette's mission.
Flexibility of a Unitrust
With a unitrust, the amount you receive as income is a set percentage of the value of the trust assets, re-determined annually.
Unitrust Example
Jane, age 60, has stocks currently values at $100,000 and yielding a 2 percent dividend. She transfers them to a unitrust, incurring no capital gain. She arranges to receive 7 percent of the fair market value of the unitrust assets each year, payable quarterly. She receives an income tax deduction based on U.S. Treasury tables. The first year, she's entitled to $7,000 (7 percent of $100,000). The next year, if the value of her trust has increased, so will her income payments, giving Jane a built-in hedge against inflation.
You also have the option of choosing a unitrust with a net income plus makeup provision. That way, in years when the actual yield is below the stated percentage, you receive only that amount. Then in later years, when the beneficiary needs more income, the trustee can invest the assets to generate a higher return and make up earlier deficiencies. This option is excellent for devising a supplemental retirement plan. Marquette's Planned Giving team can provide you with more details.
Benefits
- Lifetime income (often greater than the yield on contributed assets)
- Sizeable
income tax charitable deduction
- Avoidance of capital gains tax if
you donate long-term appreciates securities
- Make a significant gift to Marquette University
Make a Gift Online
