CINXE.COM
Gift Planning at Yale
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "//www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="//www.w3.org/1999/xhtml"> <head> <title> Gift Planning at Yale </title> <meta http-equiv="Content-Type" content="text/html; charset=UTF-8" /> <meta name="keywords" content="planned giving, gift planning, donations, charitable bargain sale, income tax deduction" /> <meta name="description" content="Give an asset that may help us more than it is helping you, such as a life insurance policy whose coverage your family no longer needs, or real estate such as a second home or a parcel of undeveloped land, or even a collection of books or artwork" /> <link href="css/anylink.css" type="text/css" rel="stylesheet" /> <link href="css/base.css" type="text/css" rel="stylesheet" /> <script src="js/toolbar.js" type="text/javascript"></script> <style type="text/css"> #vgnext { display: none; } #vgitgfy { display: none !important; } #vghowworks { width: 100%; } #vgbenefits { width: 100% } #giftdiag { float: left; margin-bottom: 20px; } #giftlogo { display: none; } .giftdiagram { float: left; } #charter td { padding: 7px; } .vgslide { display: none; } .vgcalclink { display: none !important; } .giftbullets { margin-right: 7px; float: left; clear: left; margin-bottom: 15px; } #vgrelatedlinks { display: none; } .subtext { clear: none !Important; } #vghowworks h2 { margin-top: 0px; } </style> <link href="css/twoColElsRtHdr.css" rel="stylesheet" type="text/css" /> <!--[if IE]> <style type="text/css"> /* place css fixes for all versions of IE in this conditional comment */ .twoColElsRtHdr #sidebar1 { padding-top: 30px; } .twoColElsRtHdr #mainContent { zoom: 1; padding-top: 15px; } /* the above proprietary zoom property gives IE the hasLayout it needs to avoid several bugs */ </style> <![endif]--> <style type="text/css"> <!-- body { background-color: #FFFFFF; } --> </style> </head> <body class="twoColElsRtHdr" > <div id="container"> <div id="header"> <h1>Giving to Yale</h1> <!-- end #header --> </div> <div id="sidebar1"> <h3>Related Links</h3> <p><a href="GIFTpartner.php">Gift Illustration</a></p> <p><a href="GIFTpartner2.php">Complete Gift Description</a></p> <p><a href="GIFTpartner3.php">Is This Gift Right For You?</a></p> <p><a href="GIFTpartner-faq.php">Frequently Asked Questions</a></p> <p><a href="mailto:development.plannedgiving@yale.edu">Contact Us</a></p> <div id="close"> <p> </p> <p><a href="javascript: self.close()" class="style1">Close Window</a><br /> <br /> </p> <div align="right" style="margin-bottom:5px; padding-left:10px; padding-top:7px; text-align:left;"> <a href="javascript:ts('body',1)"><img src="images/toolbar-inc.gif" style="margin-bottom:10px;" border="0" /></a> <a href="javascript:ts('body',-1)"><img src="images/toolbar-dec.gif" style="margin-bottom:10px;" border="0" /></a> <br /> <a href="?id=print" target="_blank"><img src="images/toolbar-print.gif" style="margin-right:20px;" border="0" /></a> <a href="javascript:mailpage();"><img src="images/toolbar-send.gif" border="0" /></a> </div> <!-- end #sidebar1 --> </div> </div> <div id="mainContent"> <h1>Gifts of Partnership Interests</h1> <div align="center"> <img id="giftdiag" src="gift/1/Gifts-of-Partnership-Interests.jpg" alt="Gift of Partnership Interests Diagram" /> <img src="gift/gift.gif" id="giftlogo" /> </div> <div id="vghowworks"> <h2>How It Works</h2> <ul> <li>You convey a partnership interest to Yale. </li> <li>Depending on the circumstances, Yale may choose to hold the partnership interest or to sell it quickly. Any partnership distributions or sales proceeds will be applied to the purposes you designate. </li> </ul> </div> <div id="vgbenefits"> <h2>Benefits</h2> <ul> <li>You receive gift credit and an immediate income tax deduction for the appraised value of the donated partnership interest, net of any liabilities. </li> <li>Under certain conditions, you may be able to use a partnership interest to fund a life income arrangement, such as a Unitrust. </li> <li>You can have the satisfaction of making a significant gift that benefits both you and Yale during your lifetime. </li> </ul> </div> <br clear="all" /> <div id="vgnext"> <h2>Next</h2> <ul> <li><a href="GIFTpartner2.php" title="Tell Me More About Gifts of Partnership Interests">More detail</a> on gifts of partnership interests.</li><li><a href="GIFTpartner-faq.php">Frequently asked questions on gifts of partnership interests</a>.</li><li><a href="mailto:development.plannedgiving@yale.edu">Contact us</a> so we can assist you through every step.</li> </ul> </div> <br /><br /><br /> <br /> </div> <div id="footer"> <h5>Yale University Office of Planned Giving</h5> <p>PO Box 2038, New Haven, CT 06521 | 800.445.6086 | <a href="mailto:development.plannedgiving@yale.edu">Email us </a></p> <!-- end #footer --></div> <!-- end #container --></div> </body> </html> <!-- print page footer end --> </body></html>