WAYS TO GIVE Opportunity Starts With You.
Published July 2026 1
“Because of donors like you, Eastern’s students arrive on the Campus Beautiful with hope and graduate prepared to make a difference in their communities.” -Mary Beth Neiser
MAKE A DIFFERENCE TODAY! Visit go.eku.edu/give Or contact giving@eku.edu (859) 622-GIVE
2
Dear Friends, Each year, I am reminded that the strength of Eastern Kentucky University is reflected not only in our classrooms, libraries, student centers and athletic fields of play, but in the community that stands behind us. Your generosity creates opportunity and transforms lives. Because of donors like you, Eastern’s students arrive on the Campus Beautiful with hope and graduate prepared to make a difference in their communities. Scholarships open doors for our students, many of whom are the first in their families to attend college, low-income, or both. Support of colleges and programs enriches the student experience through learning resources, internships and study abroad opportunities. Philanthropy does more than just sustain EKU, it propels us forward. This publication highlights the many meaningful ways you can partner with us to shape the future of EKU. Whether through annual gifts that immediately impact our students’ lives, endowed funds that create lasting legacies or planned gifts that reflect lifelong commitment, every gift makes a difference. There are many ways to give, but together our commitment produces a powerful impact. To our faithful donors, thank you. Your continued generosity sets an example of leadership and philanthropy. To those considering making your first gift to EKU, I invite you to imagine the student whose life you might change. The ripple effect of your generosity will extend far beyond EKU and into communities around the globe. Thank you for believing in Eastern Kentucky University’s mission to be the School of Opportunity. I look forward to partnering with you.
Mary Beth Neiser Vice President of Development and Alumni Engagement
3
OUTRIGHT GIFTS YOUR GOAL CASH
$
4
• Provide immediate support for programs that you want to impact today
HOW TO MAKE THE GIFT • Write a check, use a credit card or make a cash contribution
YOUR BENEFITS • Charitable deduction • Removes assets from future taxable estate
• Create impact at EKU through your DAF
• Direct your fund administrator to send the grant to EKU (see back of publication for mailing address), using Federal Tax ID Number (EIN) 61-1131682
• Charitable deduction when you establish and give to your DAF
SECURITIES
• Avoid taxes on capital gains
• Contribute long-term appreciated stock or other securities
• Charitable deduction • Avoidance of capital gains tax
CORPORATE GIVING
• Make a gift with a large impact on behalf of a business you own
• Write a check or use a credit card to make a gift from your company
• Charitable deduction • Removes assets from taxable income
MATCHING GIFTS
• Leverage your employer to maximize a gift
• If your employer has a matching gift program, contact your corporation’s personnel office for instructions
• Amplify your gift's impact
PERSONAL PROPERTY
• Share your passion by donating a collection or other personal items
• Donate tangible personal property that is consistent with EKU’s educational mission
• Charitable deduction based on fair-market value
REAL ESTATE
• Make a gift of your property and generate an income tax deduction
DONORADVISED FUND (DAF)
• Donate property to EKU
• Charitable deduction • Reduction or elimination of capital gains taxes
PLANNED GIFTS YOUR GOAL
$
YOUR BENEFITS
• Defer a gift until after your lifetime
• Name EKU in your will or living trust
• Control your assets for your lifetime • Estate tax deductions
RETIREMENT PLANS
• Avoid the twofold taxation on IRAs or other retirement plans
• Name EKU as the beneficiary of your retirement account • Make a gift directly from your IRA required minimum distribution (RMD) via a qualified charitable distribution (QCD)
• Designate the gift from the most highly taxed assets, leaving lesser taxed assets for family • A one-time tax-free rollover of up to $55,000 from an IRA can fund a charitable gift annuity, at age 70½+
ESTATE GIFT
• Reduce capital gains tax
• Name EKU as the beneficiary of your estate
• Charitable gift tax exemption • Reduces inheritance taxes • Reduces taxable estate
LIFE INSURANCE
• Make a large gift with little personal cost
• Gift an old or new policy by naming EKU as the owner and/or beneficiary of all or a percentage of the policy
• Charitable income tax deduction • Possible future deductions through gifts to pay future premiums
• Establish a charitable gift annuity contract that pays a set income for life
• Current and future savings on income taxes • EKU-guaranteed payments for life • A one-time tax-free rollover of up to $55,000 from an IRA can fund a charitable gift annuity, at age 70½+
BEQUEST
$
HOW TO MAKE THE GIFT
CHARITABLE GIFT ANNUITY
• Supplement income with regular payments that are partially tax-free
CHARITABLE REMAINDER TRUST
• Provide income for • Create a trust that pays yourself or loved ones, for income annually; the life or a time period principal is retained for EKU
• Reduces probate costs and inheritance taxes • Charitable deduction
CHARITABLE LEAD TRUST
• Reduce gift and estate • Create a charitable trust that taxes on assets you pass to pays income to EKU for a children or grandchildren specific term of years; the principal is retained for heirs
• Reduces your taxable estate • Assets kept by your family, often with reduced gift taxes 5
CREATE OPPORTUNITIES CASH
Cash gifts offer a convenient way to support Eastern Kentucky University. Annual gifts or monthly contributions provide significant support for EKU students, and you can deduct up to $1,000 (individuals) or $2,000 (married couples) on your taxes (does not apply to gifts in kind), even if you choose not to itemize. Please note that if you are itemizing, you must give at least 0.5% of your Adjusted Gross Income to receive a tax benefit for charitable giving. If you are in the top tax bracket, this benefit is capped at 35¢ per $1.
KEY BENEFITS
• See the immediate impact of your gift • You may qualify for a charitable income tax deduction
DONORADVISED FUND (DAF) KEY BENEFITS
A Donor-Advised Fund (DAF) is a simple and flexible way to support EKU. Through your DAF, you can recommend a grant to support the programs, scholarships or initiatives that matter most to you.
• See the immediate impact of your gift • Charitable deduction when you establish and give to your DAF
$
SECURITIES
Gifts of securities, including stocks, bonds and mutual funds, that have increased in value are beneficial to EKU while allowing you to bypass the capital gains tax that would be due if you simply sold the security. Currently, gifts of appreciated securities can be tax deductible up to 30% of your Adjusted Gross income, and any unused portion of the gift deduction can be carried forward for up to five additional years. Special arrangements are available for donors making a gift of stock in a closely held corporation.
KEY BENEFITS
• See the immediate impact of your gift • You may qualify for a charitable income tax deduction • Avoidance of capital gains tax 6
43%
of EKU students are the first in their families to attend college.
CORPORATE GIVING
Supporting EKU through a major corporate gift allows businesses to directly shape programs that prepare skilled graduates in high-demand fields, strengthen innovation and research opportunities, and expand access to education for talented students across the service region. Corporate donors can also gain meaningful visibility through scholarships, facilities and signature initiatives that reflect their company’s commitment. With corporate giving, you can deduct up to 10% of the taxable income from your company, and anything above 10% can be carried forward.
KEY BENEFITS
• You may qualify for a charitable income tax deduction • Removes assets from taxable income 7
SUPPORT THE NEXT GENERATION OF LEADERS “I have loved every second I’ve had at EKU and am grateful for donors like you that make that possible. The EKU Broadcasting Program has been more than a department; it’s been a home. I’ve learned so much, made lifelong relationships and have been set up excellently for my future career.” - Caleb, '26
8
Many corporations will match the gifts of their employees, spouses of employees and even retirees. By taking advantage of this opportunity, you can maximize your gift and increase its benefit to EKU. Check with your employer to see if they offer a matching gift program. If your company is eligible, request a matching gift form from your employer, and send it to us completed and signed with your gift.
MATCHING GIFTS
KEY BENEFIT
• Amplify the impact of your gift
Share your personal interests with tomorrow’s leaders by donating gifts of artwork, books, equipment, furniture and other items that are consistent with EKU’s educational mission. For non-cash gifts valued at more than $5,000, the IRS generally requires a qualified independent appraisal prepared by a qualified appraiser. The appraisal must be completed in accordance with IRS guidelines. An appraisal summary (section B of Form 8283) must be completed. This appraisal will be used to determine the value of your charitable gift income tax deduction.
PERSONAL PROPERTY
KEY BENEFITS
• See the immediate impact of your gift • Charitable income tax deduction based on a fair-market appraisal
A charitable contribution of property—a home, farm, office building or undeveloped lot—or the proceeds from a real estate sale, provide lasting benefits to EKU. Under current statutes, you receive a tax deduction up to 30% of your Adjusted Gross income for the full fair-market value of your real estate gift, and any unused portion of the gift deduction can be carried forward for up to five additional years. This type of gift can minimize taxes and reduce worries for your heirs. Certain gift arrangements, such as retained life estates, may allow donors to continue using a personal residence or farm for the remainder of their lives or for a designated period of time, with the potential for reduction of estate tax and elimination of capital gains tax.
REAL ESTATE
KEY BENEFITS
• You may qualify for a charitable income tax deduction • Avoid tax on the property’s appreciation • Eliminate or reduce capital gains tax 9
ESTABLISH A LEGACY OF GIVING BEQUEST
A bequest in your will is perhaps the easiest method to help ensure that the Eastern experience is accessible and available for future generations. Through a bequest, you can determine how your legacy benefits EKU. Gifts through your will, or a specific bequest added later through a codicil to your will, enable you to distribute the assets you have accumulated through a lifetime of work.
KEY BENEFITS
• Control of your assets for your lifetime
RETIREMENT PLANS
• Estate tax deductions
Gifts can be made from a retirement plan that can benefit you, EKU and your heirs. Individuals can make direct transfers from an IRA to EKU for a qualified charitable distribution (QCD), satisfying required minimum distribution (RMD) requirements without increasing taxable income. Maximum eligible amounts change annually ($111,000 in 2026). RMDs are required at age 73 or 75, depending on birth date. Additionally, at age 70½ or older, a one-time IRA rollover can be made to establish an EKU charitable gift annuity that has an annual payout (maximum amounts apply). Pension Plans, Individual Retirement Accounts (IRAs), 401(k) Plans, Keogh Plans and other qualified retirement savings plans allow you to designate EKU as the beneficiary and are generally not subject to income tax. Under current tax law, gifts of retirement plans provide significant tax advantages but donors are encouraged to contact their financial advisors to clarify current regulations that may have a direct effect on charitable giving.
KEY BENEFITS
• Tax advantages • A one-time tax-free rollover of up to $55,000 from an IRA can fund a charitable gift annuity at EKU, at age 70½ or older
ESTATE GIFT
The amount that can be left to heirs free of federal estate and gift taxes is now $15 million for individuals, and $30 million for married couples. Consider making a charitable gift that will be received in the future as part of your financial and estate plans.
KEY BENEFITS
• Charitable gift tax exemption • Reduce inheritance taxes 10
• Reduce taxable estate
“Life wasn’t always easy for me, but one thing my family always supported and stressed the importance of was education. Growing up, I knew I wanted to go into forensic science—specifically at EKU. Thanks to your support, I will be able to reach my goal and give back to my community.” - Jillian, '25
77%
of EKU graduates are employed fulltime 6 months after graduation. 11 11
ESTABLISH A LASTING LEGACY
Naming opportunities offer families and companies a meaningful way to create a lasting legacy that reflects their commitment to education. Whether supporting a scholarship, academic program or campus facility, a named gift ensures future generations will recognize your family's or company's impact on Eastern's students for years to come. Contact us to learn about naming opportunities.
12
HELP SHAPE THE FUTURE OF EKU LIFE INSURANCE
Make a charitable gift to EKU through a new life insurance policy or an alreadyestablished policy that is no longer needed. Donors may name EKU as the owner and/or beneficiary of all or a percentage of the policy. In some cases, a charitable income tax deduction may be available based on the policy's value, generally subject to IRS rules regarding fair market value and adjusted cost basis. If EKU is named as both owner and beneficiary of a policy, future premium payments may be considered charitable contributions, depending on the structure of the gift. Donors may also name EKU as a beneficiary while retaining ownership of the policy, though this does not typically generate an income tax deduction. Donors are encouraged to consult their financial and tax advisors regarding the structure and potential tax implications of life insurance gifts.
KEY BENEFITS
• You may qualify for a charitable income tax deduction • Maintain flexibility by naming EKU as beneficiary but retaining ownership
CHARITABLE GIFT ANNUITY
If you’d like ongoing retirement income or wish to provide income to someone important to you, consider a charitable gift annuity to EKU. A gift of cash or securities will provide you or another individual a fixed stream of income for life along with an income tax deduction. And you receive the satisfaction of knowing that you’re extending EKU’s impact. Your annuity payments are guaranteed by EKU for the rest of your life.
KEY BENEFITS
$
• Receive fixed payments for life for you and/or another individual • Enjoy income that may be partially tax-free • Qualify for a charitable income tax deduction • A one-time tax-free rollover of up to $55,000 from an IRA can fund a charitable gift annuity at EKU, at age 70½ or older.
13
ELEVATING EKU STUDENTS TOGETHER CHARITABLE REMAINDER TRUST $
CHARITABLE LEAD TRUST
There are two types of charitable remainder trusts: annuity trusts and unitrusts. Both enable you to make a significant future gift to EKU while providing income and other benefits to you and those you love. With a charitable remainder trust, you transfer cash or other assets to a trust and receive income back for your lifetime and that of another beneficiary (if you choose). This income can be a fixed dollar amount (annuity trust), or a fixed percentage of the trust (unitrust), for a pre-determined number of years, or for life. Upon the death of the last beneficiary, or completion of the term of years, the remaining value of the trust is distributed to EKU for a purpose you designate.
KEY BENEFITS
• Make a significant future gift to EKU • Receive lifetime income and other benefits • Reduce probate costs and inheritance taxes • Avoid capital gains taxes if appreciated property is used to create the trust
A charitable lead trust increases your heirs’ inheritance while also making a significant gift to EKU. With a charitable lead trust, EKU does not receive the remainder of the assets in the trust, but rather takes the lead and receives the income from the trust either for your lifetime or a pre-established number of years. Your non-charitable beneficiaries, such as your grandchildren, could receive the remainder of the trust at the end of the designated term free of estate and gift taxes. Additionally, no capital gains taxes are due on any appreciation that occurs on the assets while invested in the charitable lead trust.
KEY BENEFITS
• Keep assets in the family • Reduce taxable estate and potential gift taxes
14
"EKU has a great Exercise & Sport Science program that I am pursuing with the focus of becoming a strength and conditioning coach. I look forward to returning to my hometown after I graduate to keep my hometown athletes healthy. This scholarship will significantly help me pay for my college and pursue my dream!"
-Braylon, '29
15 15
EKU Alumni & Friends
alumni.eku.edu
OFFICE OF UNIVERSITY DEVELOPMENT AND ALUMNI ENGAGEMENT CPO 19A Eastern Kentucky University 521 Lancaster Avenue Richmond, Kentucky 40475-3102
Eastern Kentucky University is an Equal Opportunity employer and educational institution and does not discriminate on the basis of age (40 and over), race, color, religion, sex, sexual orientation, gender identity, gender expression, pregnancy, ethnicity, disability, national origin, veteran status, and/or genetic information in the admission to, or participation in, any educational program or activity (e.g., athletics, academics and housing) which it conducts, or in any employment policy or practice.
16