Assets to give
Cash/Credit
- Qualify for a deduction for the full value of your gift
- Utilize the deduction for up to 50 percent of your Adjusted Gross Income
- Carry forward any unused deduction for up to five additional years
Securities: Stocks, Bonds, Mutual Funds
- Qualify for a deduction for the mean market value of a security you have owned at least one year
- Utilize the deduction for up to 30 percent of your adjusted gross income
- Carry forward any unused deduction for up to five additional years
- Reduce potential capital gains tax
Real Estate
- Give all or a percentage of the property
- Consider donating residential, vacation, or commercial property
- Reduce income, capital gain, and estate taxes
- Deed a personal residence to Harvard Medical School, but retain the right to live in or rent it for the rest of your life or a set term
- Use real estate to fund a gift that pays you income
Personal Property
- Consider works of art, antiques, gold, stamps, coins, jewelry, patents, copyrights, etc.
- Reduce your tax liability
- Receive a deduction based on whether or not the property is mission-related
- Use tangible personal property to fund a gift that pays you income
Retirement Plan Assets
- Use assets from your IRA, Keogh, TIAA-CREF, tax-deferred annuity, or qualified pension or profit-sharing plan
Ezekiel Hersey
Council
The EHC recognizes alumni, alumnae, and friends who have created a life income gift or included HMS in their estate plans to continue the tradition of excellence.
Take advantage: tax-free
IRA rollover
Transfer money from your IRA to HMS and avoid income tax. This opportunity is available through December 31.

