Planned Giving

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Closely Held Business Stock


Closely Held Business Stock Diagram


How It Works

  1. You make a gift of your closely held stock to Cornell University and get a qualified appraisal to determine its value
  2. You receive a charitable income-tax deduction for the full fair-market value of the stock
  3. Cornell University may keep the stock or offer to sell it back to your company



  • You receive an income-tax deduction for the fair-market value of stock
  • You pay no capital-gain tax on any appreciation
  • Your company may repurchase the stock, thereby keeping your ownership interest intact
  • The Cornell Lab of Ornithology receives a significant gift

Next Steps


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