Types of Gifts

You may designate your gift to any UC program or purpose. Or if you prefer, allow UC to use your contribution for its greatest immediate needs or opportunities.

Gifts may be made in a variety of forms - outright gifts such as cash, securities, and real estate, or planned gifts, such as bequests, trusts, retirement agreements, and gift annuities.

Many types of planned gifts provide financial returns for the donor. To help you estimate your income and tax benefits on such an arrangement, use our Planned Giving Calculator in our Guide to Planned Gifts. If you have questions, please call the UC Foundation Office of Gift Planning at 513 556 6147 or toll-free 888 556 8889.

Outright Gifts

Outright gifts are current contributions of cash, stocks, bonds, mutual fund shares, real estate and personal property. The benefits of making an outright gift to UC include a tax deduction based upon the current value of the gift and the avoidance of capital gain tax if the gift involves appreciated property.

Pledges

A pledge is a gift commitment that is intended to be paid over a period of time. Your gift to UC can be paid over one year or several years. When making a pledge, you can specify when payments will begin and the frequency of payments (i.e., quarterly, semi-annually or annually).

A pledge may enable a donor to consider a more significant gift than would have been otherwise possible by allowing the payments to be spread over time. Donors are entitled to income tax deductions when pledge payments are made, to the full extent provided by law.

Planned Gifts

A planned gift may be outright or deferred. It may be made through a will, retirement plan, real estate, bargain sale, life insurance policy or other capital assets. Deferred gifts often provide the most attractive benefits to the donor. Deferred gift vehicles are bequests, gift plans that generate income during one's lifetime, trusts that pay income to a charity with corpus passing to heirs, contract designations, and remainder interests in a personal residence.

Named Endowment Funds

Endowment funds may be created at the University of Cincinnati and named in recognition of the donor(s) or to honor or commemorate an individual.