Ways of Giving

There are many ways that donors help UNC School of Law, some of which have favorable tax benefits. For additional information contact Paul Gardner at (919) 843-6998 or visit the UNC Office of Planned Giving.

Gifts of Appreciated Assets

A contribution of long-term appreciated assets entitles you to an income tax charitable contribution deduction equal to the fair market value of the securities at the time of the gift., and you avoid capital gains tax on any appreciation of those securities.

Gifts of Real Property

You can contribute real property, either as a bequest or, more commonly, by a lifetime transfer, and realize significant tax benefits. Gifts of real property can consist of almost any type of property: a personal or recreational residence, a farm or ranch, a commercial building, subdivision lots or any undeveloped parcel of land. The gift can be for all your interest in the property or an undivided fractional interest.

Deferred Gifts

You may want to make a substantial capital gift to the School of Law but may feel you cannot afford to give up the annual income produced by the property. Our Planned Giving Program offers a number of ways to make such a gift while retaining an income for life. Contact Paul Gardner at (919) 843-6998 for details. Anyone who makes a planned gift to the School of Law is recognized as a member of the School's Kathrine R. Everett Planned Giving Society.

Gifts by Bequest

A bequest may be included in a new will or added to an existing will through a simple codicil, such as:

"I hereby give, devise and bequeath to the UNC Law Foundation, Inc., located at Chapel Hill, North Carolina, the (sum of $______) (_____ percent of my estate) (the following property) (the rest, residue, and remainder of my estate).  The property comprising this gift may be used to further the charitable purposes of The University of North Carolina at Chapel Hill School of Law at the discretion of the Dean." 

A bequest may also be targeted to endow a named student aid, faculty support, or program fund.  Bequests offer the satisfaction of providing for the law school's future and provide potential estate tax savings.  A gift by bequest also entitles the donor to membership in the Kathrine R. Everett Planned Giving Society.

The Charitable IRA Rollover Provision

The Emergency Economic Stabilization Act of 2008 extends certain portions of the Pension Protection Act of 2006 that expired on December 31, 2007, to allow individuals who are 70-1/2 or older to make distributions from their IRA accounts directly to a charity without recognizing the distribution as income. The extended provision is identical to the original Charitable IRA Rollover provision passed in the summer of 2006. The extension covers distributions made in tax years 2008 and 2009.

This opportunity to access IRA assets for lifetime gifts can allow you to create (or add to) a significant legacy to benefit the school,perhaps the kind of gift that you have always wanted to make. More information is available through the Office of Gift Planning Website.