Complex Assets

Complex assets, like pre-IPO shares or closely held business interests, can be a very tax-effective gift to Georgetown. Careful planning can help unlock the power of illiquid assets allowing you to reach your philanthropic goals while realizing additional tax benefits. You may also be able to consider more significant gifts than you thought possible by using complex assets in your philanthropy.

• Closely held business interests
• Pre-IPO shares
• Private equity interests
• Hedge fund interests
• LLC & Limited Partnership interests
• Private company C-corp or S-corp stock
• Restricted stock
• Patents
• Copyrights

Using complex assets to make a gift may entitle you to receive a tax deduction based on the assets’ fair market value, avoid recognition of capital gains, and rebalance your portfolio in a tax-efficient way while making a significant gift to a school or program at Georgetown that is meaningful to you.

Gifts of complex assets must be reviewed and approved by the University’s Gift Acceptance Committee. The current minimum for a gift of complex assets is $100,000.

If you are interested in learning more about gifting complex assets, contact Mindy Siebenaler Bopp at (202) 687-6778 or by email at mls300@georgetown.edu.

The information on this website is not intended as legal, financial, or tax advice. Please consult an attorney, financial advisor, or tax advisor in your planning.