Kansas State University

If you would like to directly enhance the Kansas State University experience for current and future generations of K-State APDesign students, or would like to directly impact a specific area of the college.

Pledges are also gratefully accepted— gifts that are paid over time. You can make a pledge commitment and set up a payment schedule that works best for you.  Terms for pledges are typically made up to a five year period.  Employees of K-State may make a gift by completing a payroll deduction form.

When you donate appreciated securities, it provides an immediate benefit to K-State and the maximum income tax deduction to you.

Gifts of appreciated stock or mutual fund shares that have been held for at least one year qualify for an income tax deduction equal to the current market value of the transferred assets. By transferring these assets directly to the KSU Foundation, you also avoid capital gains tax. For most people, this double tax savings makes a gift of appreciated securities a very cost-effective gift option.

Many employers sponsor matching gift programs and will match any contributions made by their employees. To determine whether your company will match your gift, visit the KSU Foundation website or talk to your Human Resources Department.

Mail your matching form to:

KSU Foundation, Matching gifts
1800 Kimball Ave. Suite 200
Manhattan, KS 66502

Corporations and businesses may qualify for a tax deduction when contributing equipment, inventory or other assets used in the course of business. Equipment and other assets may need to be valued by an independent appraiser for gifts over $5k for tax purposes. Inventory is deducted based on the cost basis. When donated for related educational purposes, they are recognized at their fair market value.

Real estate can be contributed as a current outright gift or a gift through your estate. It also may be given to finance a deferred gift such as a charitable remainder trust. Available gifting options also allow for continued use of the property for your lifetime or for lifetime income. All gifts of real estate, such as a residence, farm, undeveloped land, vacation home, or commercial property should be discussed with the Development team.

A charitable lead trust enables you to make a substantial gift to K-State over a period of years. These trusts, usually funded with income-producing assets that are expected to appreciate, pay an income to K-State. At the end of the term, the assets can either revert back to you or be passed on to those you designate, typically your children or grandchildren.

Many people are more concerned about preserving their estates for their children than they are about increased income or current income tax savings. They choose a lead trust as a means of sheltering their estate while also providing a gift to  K-State.

When considering a charitable lead trust in your estate or income tax planning, we encourage you to consult your tax and legal advisers.

Gifts made through your will or trust, called bequests, enable you to retain total control of your assets during your lifetime and determine the distribution of your assets upon your death. For many K-State alumni and friends, a commitment to include K-State in a revocable will or trust is the most effective way to make a major gift commitment. Whether providing for a spouse, children, grandchildren or charitable organization, your will/trust should be prepared with the help of an attorney and reviewed regularly.

Our development professionals will provide suggested language to you and your attorney for your will or trust to designate a gift to K-State through the KSU Foundation. Documenting these gifts assures you that your philanthropic intentions will be fulfilled.

If you wish to defer your charitable gifts until the time of death, the best assets to use may be your IRAs, employer sponsored retirement plans, annuities or other assets upon which income tax has been deferred. By using such assets for charitable gifts, the accrued income tax liability is avoided. The easiest way to donate your IRAs or qualified plan balances to K-State at the time of death is simply to name the KSU Foundation on a beneficiary designation form provided by the IRA custodian or retirement plan administrator.

Gifts of life insurance enable you to make a substantial future gift by making small premium payments over time. There are several ways to make a gift to K-State through life insurance. You may change the beneficiary of an existing policy. This will not provide an income tax deduction, but you will retain ownership of the policy. You may also purchase and donate a new or existing policy, and transfer ownership to the KSU Foundation. The contract’s value and premiums, given to K-State through the KSU Foundation, may qualify for an income tax deduction. Upon your death, the insurance proceeds go to the purpose you designated.

You may transfer ownership of a personal residence or farm to the KSU Foundation while retaining the right to use the property during your lifetime. This is an excellent way to support K-State, receive income tax deductions and retain the enjoyment of your property for life.

Because you transfer ownership of the property to the foundation, you receive an immediate charitable income tax deduction. The amount of your deduction is the value of K-State’s future interest in the property. You benefit from the charitable deduction, but you continue to be responsible for maintenance,insurance and property taxes. As with any gift, removing this property from your estate can lower your estate taxes and probate costs.

The charitable gift annuity is not a trust, but a contract between you and the KSU Foundation. In exchange for your irrevocable gift of cash or appreciated assets, the foundation agrees to pay a fixed sum each year for life to one or two annuitants (income beneficiaries), named by you. Gift annuity payments are based upon the initial market value of the assets contributed and the ages of the income beneficiaries at the time of the gift. The older the beneficiaries, the greater the annuity payout will be. When the gift annuity ends, the remaining assets are used for the purpose you designate.

A charitable remainder trust is created when you place assets into an irrevocable charitable trust and name a trustee (for example, the KSU Foundation).  The trust invests the assets and pays an income to you, or other beneficiaries you select, for life or for a set term of years.  When the trust ends, the remaining assets are used for the purpose you designate at    K-State. There are two types of charitable remainder trusts:

Charitable remainder annuity trusts provide a fixed amount of income for a period of years or a lifetime, a percentage based on the initial value of the trust assets. The annuity trust is most often used when your primary goal is fixed income.

Charitable remainder unitrusts provide income for a lifetime or a period of years using a specified percentage of the trust’s assets revalued annually. Income payments vary with the changing value of the trust. This trust may provide a hedge against inflation as income payments may increase over time.