Cash, stocks, bond, real estate, tangible personal property (gift-in-kind).

Donor transfers asset to FSU.

Not Applicable.

Not Applicable.

1. Tax deduction based on value of gift.
2. Avoidance of tax on capital gains.

Gift made over one or multiple years.

Written agreement with the University.         

Not Applicable.

Not Applicable.

No tax deduction until gift is made.

Any negotiable gift such as cash, stocks, bonds.

Send in company's matching gift form with your gift.

Not Applicable.

Not Applicable.

Tax deduction of individual gift.

Cash, stocks, bonds, real estate, tangible personal property (gift-in-kind).

Donor provides in will to transfer of assets to FSU.

Not Applicable.

Not Applicable.

1. Distribution of estate as intended by donor.
2. Avoidance of estate and inheritance taxes.

Cash, stocks, bonds, revenue producing real estate.

Donor and trustee enter into written agreement. Donor transfers assets to trustee.

Income paid to FSU for term of trust.

No taxation of income.

1. Trust income not taxed to donor.
2. Possible estate and gift tax savings.

Cash stocks.

Donor and FSU enter into contract agreement.

Fixed income based on age(s) of income recipients for lifetime(s).

Based on age of donor. Partially untaxed based on actuarial data. Capital gains also taxed on actuarial life of donor.

1. Secure income.
2. Partially untaxed.
3. Tax deduction based on age.

Cash, stocks, bonds.

Donor and trustee enter into written trust agreement. Donor transfers assets to trustee.

Fixed income (based on initial value of trust assets) paid to donor and/or other beneficiary(ies) for life or for a period not to exceed 20 years.

Beneficiary taxed on income received (may include ordinary income or capital gain).

1. Tax deduction based on value of assets transferred to trustee.
2. Avoidance of tax on capital gains.

Cash, stocks, bonds, real estate.

Donor and trustee enter into written agreement. Donor transfers assets to trustee.

Variable income (based on annual value of trust assets) paid to donor and/or beneficiary(ies) for life or for a period not to exceed 20 years.

Beneficiary taxed on income received (may include ordinary income or capital gain).

1. Tax deduction based on value of assets transferred to trustee.
2. Avoidance of tax on capital gains.

All types of property.

Donor and trustee enter into written agreement. Donor transfers assets to trustee.

Net income paid to donor and/or other beneficiary(ies) for life.

Beneficiary taxed on income received (may include ordinary income or capital gain).

1. Principal available to donor upon demand.
2. Estate tax deduction.