Office of Development

Gifts of Appreciated Securities

Your gift of appreciated securities, such as stocks , bonds, shares in a mutual fund, or securities that you have owned for more than 12 months, impact John Marshall and gives you a charitabe income tax deduction at full market value, without any capital gains taxes. In addition, you may be able to deduct up to 30 percent of your adjusted gross income in the year in which you make your gift, and carry-over an unused deduction for up to an additional five years.

How Do I Value My Stock?
John Marshall values your gift of publicly-traded securities on the day it is received by the law school. The value of your gift will be the fair market value at the date of your gift.

Splitting Stock
You can donate fewer shares of stock than the number printed on the stock certificate by requesting your broker to simply split the certificate, with a portion of the shares going to the law school as a tax-deductible donation, and the remainder certified by a new certificate.

Giving Closely Held Stock
You can also give closely-held or restricted stock. Please contact the Development Office for more information.

A higher rate, close to ordinary income tax rates, is applied for property held less than a year. A lower rate, which is currently at 15%, is applied for property held more than a year. Please contact us to discuss your intentions further.

To make a gift of appreciated securities, please contact a John Marshall Law School Development Office staff member by phone at 312.360.2663 or by email at

You may also send an inquiry by mail to:

The John Marshall Law School
Office of Development

315 S. Plymouth Ct.
Chicago, IL 60604

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