Smart strategies today, a stronger Brown tomorrow

Making charitable contributions is an important component of your estate planning strategy, particularly when considering tax-smart giving. Here are two ways you can support the future of Brown while maximizing your philanthropic impact. 

Giving appreciated securities

Perhaps one of the most efficient ways to make a tax-smart gift is by donating appreciated securities you’ve held for more than one year. Transferring appreciated securities directly to Brown helps you avoid the capital gains tax and receive an income tax deduction for the fair market value of the securities. 

If you sell appreciated stock, you will generally pay capital gains tax on the gain. However, by donating the stock directly to Brown, you’ll receive a dual tax benefit: 

  • No capital gains tax on the transfer
  • An income tax charitable deduction for the current fair market value of the securities

The dual tax savings can dramatically reduce your cost of making a gift to support the next generation of Brunonians. 

Giving through an IRA 

For 2025, you can direct your IRA to make a gift of up to $108,000 to Brown. A QCD reduces your taxable income and supports an area of Brown that is most meaningful to you. Even if you do not itemize deductions, the IRA QCD is a tax-smart way to reduce your income and receive a tax benefit for your philanthropy. 

These are some requirements for a QCD contribution:

  • 70½ or older at the time of contribution
  • Contribution directly from IRA to Brown University 

Many IRA plan administrators provide a simple online form to make a QCD contribution. Be sure to follow your financial institution’s procedures to ensure you receive the tax benefits of a QCD.

Whether you donate appreciated securities or take advantage of the IRA QCD, you can make a more substantial gift at a lower after-tax cost while advancing Brown’s mission.

To learn more, contact the Office of Planned Giving and Philanthropic Strategies.