University of Cincinnati

Outright Gifts


Stock Gifts

Donors can choose to give to UC by giving a gift of stock or mutual funds. Donating stock can offer tax advantages through the giving of appreciated assets instead of cash to support UC.

Stock donors can avoid paying capital gains tax on the stock's appreciation value, plus they receive an income tax deduction for the full fair market value of the stock at the time of the gift.

Matching Gifts

Many companies match any current gift of cash, stocks or bonds made to higher education by their employees and often, employees' spouses and company retirees.

The company's matching gift form must be sent to the UC Foundation with the individual's gift.

Donors are entitled to income-tax deductions for their individual gifts only, but the Foundation recognizes the donor for the total amount of both personal and matching gifts.

To see if your company participates, visit our matching gift directory.

Donating a Material Item

Donors may choose to give to UC by transferring assets such as works of art, rare books, stamps or coin collections.

If the gift is used by UC for a University-related purpose, the donor is entitled to an income-tax deduction for the current gift value.

If UC sells the gift or uses it for an unrelated purpose, any deduction is limited to the cost basis.

Likewise, if the donor created the gift assets, the income-tax deduction is limited to the cost of producing the assets.