Gifts of Appreciated and Complex Assets

Gifts of appreciated or complex assets can provide meaningful support for NYU Langone Health while helping donors incorporate philanthropy into broader financial planning. Each type of asset has unique tax and planning considerations, and gifts are reviewed individually to ensure alignment with institutional policies and donor intentions.

Appreciated Securities

Enjoy substantial tax advantages by using long-term appreciated stocks, bonds, or mutual funds to make your gift.

Real Estate

NYU Langone may accept gifts of a personal residence, farmland, commercial/investment property, or undeveloped land. You may be entitled to an income tax deduction based on the property value as established by your independent appraisal. There are several structures for real estate gifts—each with advantages that may be appropriate for you.

Closely Held Business Interests and Complex Assets

Business interests, privately held stock, limited liability companies, limited partnerships, or private equity interests may be considered for charitable gifts. Donating a portion of your business interest or other complex assets, especially before a liquidity event, can mean income and capital gains tax savings and a greater gift to NYU Langone. The text contained in this document is offered as information and not legal advice. We encourage you to consult your tax or estate adviser.

Art and Collectibles

Under certain circumstances, it may be appropriate to consider a gift of your valuable art or other collectibles. The rules around these gifts are particularly detailed and might apply differently for lifetime and estate gifts. For this reason, all items that are offered to NYU Langone must be reviewed carefully.

Key considerations when donating complex assets include whether an asset can be transferred and liquidated, how long the process will take, what timing makes the most sense, determination of fair market value, and appraisal requirements.

Next Steps

  1. Contact Staci Weininger, Senior Division Director for additional information or to learn more about the different options for supporting NYU Langone Hospitals or NYU Grossman School of Medicine with your gift.
  2. Seek the advice of your financial or legal advisor.
  3. If you include NYU Langone Hospitals or NYU Grossman School of Medicine in your plans, please let us know so we can be sure to welcome you to our John Revere Society.