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Skidmore College - Gift Planning - Using Real Estate Search | Calendar | A-Z Index Thu Sep 22 5:37 PM EDT Skidmore Home | Admissions | Current Students | Faculty & Staff | Parents & Friends | Alumni Wills and Bequests Life Income Gifts More Gift Options Breaking News To Honor Donors Bring Legacy to Life! Scribner House Contact Our Staff Gift Planning Home STANDARD MAIL 815 North Broadway Saratoga Springs, New York, 12866 GIFT PLANNING PHONE 518-580-5655 E-MAIL CONTACT Gift Planning Gift Planning Life Income Gifts - Gifts Using Real Estate There are four common ways to transfer real estate for charitable purposes. In the first method, a donor makes an outright gift of property, transferring ownership to an institution like Skidmore, and receives a charitable income tax deduction equal to the property's appraised current market value. If the property has appreciated in value, the donor will not incur capital gains tax liability on the increased value. If the property is transferred by will, there may be an estate tax deduction. Skidmore generally sells donated property, and donors often advise the College about how moneys might be applied after the property sale. In the second method, a donor may transfer ownership of property to Skidmore, but retain the right to live in/on the property for life. There is an immediate charitable income tax deduction for a portion of the value of the property. The third option is with a charitable remainder trust . A donor can transfer property to a trust, whereby the trustee sells the property and reinvests the proceeds to provide lifetime income to the donor. When the trust ends, either after the donor's death or after a predetermined number of years, the trust assets become available to Skidmore. Capital gains tax is avoided, and the donor is entitled to an immediate charitable income tax deduction. Finally, there is a "bargain sale" arrangement. In this scenario, the donor sells property, or a part of property, to the College for less than the appraised fair market value. The difference is considered to be a charitable gift, qualifying for a charitable income tax deduction and a portion of capital gains tax avoidance. To learn more call or email the Office of Gift Planning. Bring Legacy to Life! Philanthropy • Legacy • Security The Office of Gift Planning urges donors to consult their legal and other professional advisors when considering charitable gift giving. Our staff is always pleased to work directly with donors and their advisors during the process. Creative Thought Matters. Skidmore College · 815 North Broadway · Saratoga Springs, NY · 12866 Skidmore College Main Links ©2005 Skidmore College · Contact Information Skidmore Home | Admissions | Current Students | Faculty & Staff | Parents & Friends | Alumni

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