A donor can make a bequest by including the University in his or her will as a specific cash amount, a percentage of one's estate, or specific a ssets such as securities or real estate. A will allows a donor to decide how to distribute his or her assets and structure the plan to reduce the impact of estate taxes. Bequests are considered an extremely flexible planned giving option because they can be changed any time a will's provisions are changed.
Charitable bequests are fully deductible for federal estate tax purposes.