St. Louis University High School

Appreciated Assets

Stocks and bonds are not the only forms of appreciated property that receive favorable tax treatment when they are donated to St. Louis University High. The IRS also allows donors of appreciated real estate, business interests, equipment that we can use, and books and artwork to contribute them and receive a deduction based on their full market value. These gifts do raise more tax and acceptance issues than contributions of publicly-traded securities, and we ask our friends who may be considering such a gift to contact our office first.

Gifts of Real Estate

St. Louis University High is happy to consider gifts of both residential and commercial real estate. We gratefully review each offer in conjunction with our management team, who evaluate the condition and marketability of the property.

Real estate may be given to us outright, or be used to fund a life-income gift such as a unitrust. It may also be transferred through a part-sale/part-gift arrangement (a charitable bargain sale), or a benefactor may give her home to us and reserve the right to continue to live there (a retained life estate).

Gifts of Business Interests

You can give SLUH investment partnership shares or closely-held stock, as an outright transfer or to fund a life-income gift. Such a gift should be carefully reviewed by your legal and tax counsel first, and we will also assess it before we proceed.

How it works

You give shares of closely-held stock to.
offers the stock back to your company for redemption or re-purchase and uses the proceeds for its programs.

Benefits

You receive gift credit and an immediate income tax deduction for the appraised value of your shares, even if their original value was close to zero.
You pay no capital gains tax on any appreciation that has taken place in the shares.
Under certain conditions, you may be able to use closely-held shares to fund a life-income arrangement.
You can have the satisfaction of making a significant gift that benefits both you and during your lifetime.

Gifts of Books and Artwork

We are receptive to gifts of books, artwork and collectibles that meet these requirements:

The donated pieces must be related to our mission, and
You must secure an appraisal of the pieces, conducted by an independent appraiser who was not originally involved in selling the pieces to you. We can assist you in following IRS-required procedures for this appraisal.

How it works

You transfer a valuable painting, antiques, collectibles or other personal property to.
may elect to hold the property and display or use it in the furtherance of its mission. may elect to sell the property at some point in the future and use the proceeds for its programs.

Benefits

You receive gift credit and an immediate income tax deduction for the appraised value of your gift and pay no capital gains tax, provided your gift satisfies the "related use" requirements of the IRS.
In certain cases, you can use personal property to fund a life-income gift that provides you with income now and benefits .
You can have the satisfaction of making a significant gift now to without adversely affecting your cash flow.

This gift is for you if...

You hold real estate or business investments that you no longer wish to maintain;
You hold artwork, books or collectibles that are related to our mission;
You hold equipment, supplies, or other items that would be useful to us and the people we serve;
You want to avoid capital gains tax on the transfer of these assets.

To learn more about gifts of appreciated assets, E-mail us, complete the Information Request form, or call us at 314.531.0330 so that we can assist you.