If appreciated securities or other property are given, the charitable tax deduction is based on the market value, not the cost basis. While the value is determined by the giver, Cornell will be pleased to acknowledge gifts through appropriate IRS forms. Gift Stewardship Cornell will track progress and provide annual reports on the application of corporate funds toward stated purposes. Where gifts are part of an endowment arrangement, a full report on the investment of funds will be made. How to Make a Gift Corporate gifts are most often provided in the form of cash, equipment, securities, or real estate.
Funding is provided either direct from the company's giving program or through a company foundation.