Being a Wisconsin native and as a 'walk-on' to the University of Wisconsin, it was a privilege to graduate in pharmacy and play Big Ten basketball in the 1950s. Our contribution to University Athletics, the Athletic Training Education Program and the sports medicine facilities is very important to me.

Curt Mueller (’57 BS Pharm)

Gift Comparison Chart


Charitable gifts reward donors in many ways. There is the satisfaction of supporting an important cause, the excitement of seeing your gift lead to positive change, and—in many cases—tangible financial benefits to you and/or another beneficiary, through tax advantages and the retention of lifetime income from the donated asset. A comparison chart of ways to give is provided here.

Type of Gift	May Be Funded With	Amount Needed to Establish	Benefits for You	Benefits for UW-Madison
Current / Outright Gifts	Cash, appreciated securities, closely held securities, real estate, personal property	No minimum or maximum	Usually fully deductible for 100 percent of the fair-market value, subject to certain limitations	Funds are immediately available for use

Type of Gift	May Be Funded With	Amount Needed to Establish	Benefits for You	Benefits for UW-Madison
Charitable Lead Trusts	Cash, appreciated securities, closely held securities, real estate	$500,000	Freezes value of assets contributed for gift- and estate-tax purposes	Provides steady flow of income for a period of years

Type of Gift	May Be Funded With	Amount Needed to Establish	Benefits for You	Benefits for UW-Madison
Life-Income Gifts (irrevocable)
A. Charitable Gift Annuities	Cash, securities, some closely held securities	$5,000	Guaranteed fixed income; immediate tax deduction equal to the Foundation's remainder interest in the gift; favorable tax treatment of annuity payments	Assures future funding of the designated purpose
B. Deferred-Payment Charitable Gift Annuities	Cash, securities, some closely held securities	$5,000	Immediate tax deduction equal to the Foundation's remainder interest in the gift; future source of fixed income; favorable tax treatment of annuity payments	Assures future funding of the designated purpose

Type of Gift	May Be Funded With	Amount Needed to Establish	Benefits for You	Benefits for UW-Madison
Life-Income Gifts (irrevocable)- continued
C. Charitable Remainder Unitrusts	Cash, securities, some closely held securities, real estate	$100,000	Immediate tax deduction equal to the Foundation's remainder interest in the gift; variable income that may provide a hedge against future inflation; avoidance of 100 percent of capital-gain tax liability on gifted property. Can be tailored to your situation; permits more than two income beneficiaries; allows deferred income if desired; excellent vehicle for real estate gifts	Assures substantial future funding of the designated purpose; donor may select the trustee; the Foundation could, if desired, use trust as collateral for loan
D. Charitable remainder annuity trust	Cash, appreciated securities, some closely held securities	$100,000	Immediate tax deduction equal to the Foundation's remainder interest in the gift; fixed income; avoidance of all capital-gain tax on gifts of appreciated property; may provide tax-free income	Same as unitrust

Type of Gift	May Be Funded With	Amount Needed to Establish	Benefits for You	Benefits for UW-Madison
Revocable Trusts	Cash, appreciated securities, closely held securities, real estate	To be determined by Personal Counsel	All or part of the amount placed in the trust is available if needed by the donor; if a commercial trustee is chosen, may relieve the donor of the responsibilities and headaches of asset management; no tax deduction is available for this kind of trust	A very high percentage of revocable trusts are never revoked, giving promise of future funding to the Foundation

Type of Gift	May Be Funded With	Amount Needed to Establish	Benefits for You	Benefits for UW-Madison
Will provisions	Cash, appreciated securities, closely held securities, real estate, personal property	No Minimum	Estate-tax charitable deduction is available for the full fair-market value of the bequeathed asset; may reduce estate and death taxes, thereby increasing the size of the estate available for heirs	A very high percentage of will provisions are never revoked, giving promise of future support to the University

Type of Gift	May Be Funded With	Amount Needed to Establish	Benefits for You	Benefits for UW-Madison
Gifts of Insurance *if the Foundation is made the owner and beneficiary of a permanent policy		No Minimum	Immediate income-tax deduction for the value of the policy at the time of transfer; future premium payments may be deducted as gifts	Assures substantial future funding of the designated purpose; the Foundation also may borrow against the policy or cash it in

Type of Gift	May Be Funded With	Amount Needed to Establish	Benefits for You	Benefits for UW-Madison
Gifts of Insurance *if the gift is a paid-up policy		No Minimum	Immediate income-tax deduction for the value of the policy at the time of transfer	Assures substantial future funding of the designated purpose; the Foundation also may borrow against the policy or cash it in

Type of Gift	May Be Funded With	Amount Needed to Establish	Benefits for You	Benefits for UW-Madison
Gifts of Insurance *When the Foundation is the beneficiary but not the owner		Unlimited	No tax deduction, but this enables you to leverage your gift substantially; you may change the beneficiary later or borrow against the policy	Promise of future support to the University