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Gifts of Special Assets

Paid-Up Life Insurance
If you are carrying more insurance coverage than you now require, donating a paid-up life insurance policy can enable you to convert the cash value in the policy into generous support of your choosing, whether a capital campaign or the annual fund.

How it works:

  1. You designate Notre Dame as the owner of an existing paid-up policy with accumulated cash value. The Advancement Office can help you complete the insurance company forms.
  2. As new owner, Notre Dame can elect to hold or surrender the policy for its cash value.
  3. You are entitled to claim a current income tax deduction for approximately the cash surrender value of the policy.

Real Estate 
Charitable gifts of real estate—including personal residences, commercial buildings, farms and parcels of land— can save you thousands of dollars in income, estate, and capital gains taxes. You may gift your whole property or a percentage of your property (called an “undivided fractional interest”) and take an income tax deduction for the appraised value. Or, you can donate your property and take an income tax deduction but retain the right to live in it for the rest of your life (called a “Retained Life Estate”). Of course, estate-related gifts of real estate through your will or revocable trust are also welcome. Contact us for more information.

  • Income tax deduction for the fair market value of the transferred real estate
  • Reduced or no capital gains tax
  • Significant gift to the Academy

Business Interests
Gifts of business interests—such as stock in a closely held corporation, S-corporation stock, shares in a professional corporation, or partnership interests—are a second “pocket” from which business owners can give. When you make a gift of business interests, you will receive a charitable deduction and may be able to use the assets to fund certain types of life income gifts, such as a charitable remainder unitrust. Alternately, you may use your business interests to create a charitable lead trust that provides Notre Dame with income now and returns any remainder to your heirs. In most cases, a gift of business interests will require an independent appraisal. Your interest must be transferable and not encumbered by debt. Please contact the Advancement Office to discuss your plans.

Tangible Personal Property 
Gifts of valuable personal property—such as paintings, antiques, jewelry, silver, and coin collections—can benefit both you and the Academy of Notre Dame. Such gifts, if they qualify under IRS “related use” rules, can result in an income tax deduction for their full appraised value. Contact the Advancement Office for more information.


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A Catholic, Independent, College Preparatory School for Young Women, Grades 6 through 12

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The Academy of Notre Dame de Namur, a Catholic, independent, college preparatory school, commits itself to the education of young women of grades 6 through 12 for responsible living in a global society.

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