Cash (including five-year pledges of cash gifts) is the most popular and flexible type of charitable gift. Deductible to 50% of adjusted gross income (AGI), with a five-year carry-forward.

The full market value of securities having unrealized long-term capital gains when given philanthropically is deductible to 30% AGI,with a five-year carry-forward. A donor may avoid capital gains tax that would have been payable if they sold the stock and gave cash.

Matching corporate gifts enable a donor to double, triple or even quadruple their gift, depending on their employer's matching gift policy. Matching gifts are credited to the corporation by law and "soft-credited" to donors for gift club recognition.

Testamentary gifts (bequests through wills) give some donors the greatest opportunity to make a substantial gift to Missouri S&T. (Estate tax savings)

A charitable gift annuity (minimum of $15,000) pays a guaranteed fixed income to a donor and/or a beneficiary for life with the residual value of the annuity given to Missouri S&T upon the death of the annuitant. (Income tax deduction, estate tax savings and capital gains tax savings)

A charitable remainder trust (minimum of $100,000) pays an income to the donor or beneficiary(ies) for a term of years or for life with the remaining principal given to Missouri S&T upon the death of the donor/beneficiary. (Income tax deduction, estate tax savings and capital gains tax savings)

A charitable lead trust (minimum of $100,000) pays an income to Missouri S&T for a term of years; at term's end, the remaining principal or asset is returned to the donor or designated beneficiary. (Income tax deduction, estate tax savings and capital gains tax savings)

Gift Table