Non-Cash Assets

You can support Yale with a wide variety of assets, from private equity to real estate or personal property. Whichever you choose, we will help make the process simple and straightforward.

Contact us at development.gifts@yale.edu or 203.432.5436 to learn more about your non-cash giving options.

Real Estate/Retained Life Estates

Yale is happy to consider gifts of residential, commercial, and undeveloped real estate. You can donate real estate to Yale in a variety of ways: as an outright donation, a donation of a fractional interest in the property, as an asset to fund a life income gift, or as a retained life estate. Gifts of real estate secure a charitable income tax deduction for you, based on the fair market value of the property, with no capital gains liability for the transfer to Yale.

We will gratefully review your offer and evaluate the condition and marketability of the proposed real estate to determine that the donation is risk-free and appropriate for all parties.

Business Interests

With gifts of business interests, such as stock in a closely held corporation, S-corporation stock, and shares in a professional corporation, you can support Yale during your lifetime while gaining significant tax benefits.

You will receive a charitable income tax deduction for the full fair market value of the shares, with no capital gains liability for the transfer to Yale. In some cases, you may be able to use the shares to fund a gift plan that pays lifetime income to you or that lowers the gift/estate-tax cost of passing a family business to the next generation.

Yale will receive dividends from the shares you donate and will apply the dividends to the purposes you designate. Alternately, we will offer the shares to the corporation for redemption or repurchase.

Private Equity

Charitable gifts of private equity are a tax-efficient way to benefit both you and Yale.  Planning such gifts can aid your estate plans, increase income, secure lifetime income for you or a loved one, and help to diversify concentrated holdings, all while capturing significant tax advantages. 

Yale’s Office of Planned Giving has experience working with donors who are considering a gift of private equity or other privately held assets. As always, donors should consult with their own legal, tax, and/or financial advisors concerning their individual circumstances.

Personal Property

Yale is grateful to consider gifts of tangible personal property you have owned for more than one year, including artwork, antiques, musical instruments, archival materials, and other items that help us advance our mission.

If you are considering such a gift, please talk with us first so that we can determine if the items can be used by the university.

Most gifts of personal property are made to Yale outright. In some cases, it may be possible for you to arrange for life income to be paid to you in return for the gift. Consult with your advisors and our office before proceeding with such a plan.

Intellectual Property

Yale will gratefully accept intellectual property donations, including book, play, music, and law treatise royalties.