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Gift Planning

Planned Giving

Find out what types of assets make the best planned gifts. Learn about gifts of cash, securities and property.

Gift Planning

Gift planning, also referred to as planned giving or legacy giving, describes an array of methods that can be used to commit to making a gift that will be paid to a non-profit organization at a future date, in some cases from the donor's estate upon their passing. Often these options allow a person or couple to make a more significant gift than they would be able to with their ordinary income. These giving vehicles can align with estate and tax planning guidance, often providing the donor or donors a means to benefit both their heirs and the not-for-profit organization, while reducing the impact on the donor's estate, the sale of a business, or other events with significant tax consequences.


Your charitable gift to ESU will provide vital support for our students and our institution and will influence the well-being of our graduates and the communities they serve far into the future. In addition, you can enjoy immediate or deferred tax benefits for you and your family.

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Gifts of Retirement Assets

Donating part or all of your unused retirement assets, such as your IRA, 401(k), 403(b), pension or other tax-deferred plan, is an excellent way to make a gift to Emporia State University Foundation.

If you are like most people, you probably will not use all of your retirement assets during your lifetime. You can make a gift of your unused retirement assets to help further our mission.

Flowchart: Donor makes a gift of retirement assets to ESU Foundation.

Benefits of gifts of retirement assets

  • Avoid potential estate tax on retirement assets
  • Your heirs would avoid income tax on any retirement assets funded on a pre-tax basis
  • Receive potential estate tax savings from an estate tax deduction

How to make a gift of retirement assets

To leave your retirement assets to Emporia State University Foundation, you will need to complete a beneficiary designation form provided by your retirement plan custodian. If you designate Emporia State University Foundation as beneficiary, we will benefit from the full value of your gift because your IRA assets will not be taxed at your death. Your estate will benefit from an estate tax charitable deduction for the gift.

More on gifts of retirement assets

Did you know that 60%-70% of your retirement assets may be taxed if you leave them to your heirs at your death? Another option is to leave your heirs assets that receive a step up in basis, such as real estate and stock, and give the retirement assets to Emporia State University Foundation. As a charity, we are not taxed upon receiving an IRA or other retirement plan assets.

Contact us

If you have any questions about gifts of retirement assets, please contact us. We would be happy to assist you and answer any questions that you have.

Please let us know if you have already included Emporia State University Foundation as a beneficiary of your retirement assets. We would like to thank you and recognize you for your gift.

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