Alumni Office Class Contacts >>

Hamilton College
198 College Hill Road
Clinton NY 13323

Alumni Relations
alumni@hamilton.edu
866-729-0314
315-859-4648 (fax)

Annual Giving
giving@hamilton.edu
866-729-0315

Planning Your Gift

Planned Gift Solutions

Increase Your Cost Basis in an Appreciated Stock

Concern:
 Whether to sell or hold a specific stock that cost $4,000, increased to $14,000 with a current fair market value of $10,000.
Solution:
 Contribute the stock to Hamilton.  Use cash to repurchase the same or another stock.
Benefit:
  • Avoid capital gains tax on the contributed securities. 
  • Generate an income tax charitable contribution deduction of $10,000, the same benefit for a contribution of cash.
  • If the replacement stock appreciates to $15,000, the capital gain from the sale would be $5,000, not $9,000.
  • If the replacement stock decreases to $8,000, the capital loss would be $2,000, rather than a capital gain of $4,000.


Save Capital Gains Tax

Concern:
 The stock market is volatile and I wish to diversify my portfolio of appreciated stock. The sale would result in significant capital gains tax.
Solution:
 Contribute some appreciated stock to Hamilton. Sell some stock in your account.
Benefit:

Avoid capital gains tax on the contributed securities. The income tax charitable contribution deduction generated by the gift helps to offset the tax due on the recognized capital gain.
 


Reinvest Appreciated Securities, Save Capital Gains Tax and Increase Income

Concern:
 The time has come for me to diversify my portfolio by selling a highly appreciated asset such as stock, a business or real estate.
Solution:
 Contribute all or a portion of the asset to Hamilton in one of several specialized life payment gift options.
Benefit:
 Save capital gains and income taxes. Receive payments for life. Reduce management responsibilities.
 


Pass Assets to Heirs at Greatly Reduced Gift Tax Cost 

Concern:
 Gift and estate taxes will significantly reduce what our children receive.
Solution:
 Establish a charitable lead trust during your lifetime or by will. A lead trust provides payments to Hamilton for a term of years after which the principal is transferred to heirs.
Benefit:
 Significant gift and estate tax savings as trust principal and all appreciation are transferred to heirs at greatly reduced gift and estate tax cost. The donor avoids income tax on the assets placed in trust.
 

At Your Service

Hamilton makes a number of resources available to you, including the following:

E-mail Ben Madonia '74 or Joni Chizzonite or call 1-866-729-0317 for more information.

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