Innovative Impact Options for Planned Giving
Table of contents Vision Thunderbird School of Global Management advances inclusive and sustainable prosperity and peace worldwide.
Thunderbird’s Legacy........................................................................... 2 Global Leadership for the Fourth Industrial Revolution.............. 4 Your Legacy............................................................................................. 5 Create a legacy gift........................................................................ 6 Types of impact............................................................................... 7 Restricted estate commitments.................................................. 7 Endowments..................................................................................... 7
Our Mission Thunderbird educates, empowers, and influences global leaders and managers who maximize the benefits of the Fourth Industrial Revolution for business, government, society, and the environment.
About Thunderbird Thunderbird School of Global Management is the vanguard of global leadership, management, and business education for the Fourth Industrial Revolution. We are much more than a school. Thunderbird is a global network of future-ready leaders, managers, and entrepreneurs innovating across the private and public sectors to advance inclusive and sustainable prosperity worldwide.
Types of gifts.......................................................................................... 10 Gifts of cash..................................................................................... 10 Donor advised funds...................................................................... 10 Qualified charitable distribution from an IRA.......................... 11 Securities.......................................................................................... 11 Collections and personal property............................................. 14 Life insurance.................................................................................. 14 Real estate........................................................................................ 15 Life estate......................................................................................... 15 Bargain sale...................................................................................... 16 Business interests.......................................................................... 16 Bequest in will or provision in trust............................................ 17 Retirement asset beneficiary designation................................ 18 Beneficiary designations and other “on death” planning...... 19 Charitable lead trusts.................................................................... 19 Gift annuities.................................................................................... 20 Charitable remainder annuity trust............................................ 21 Charitable remainder unitrust..................................................... 22 Personal planning checklist............................................................... 24 Opportunities for Strategic Philanthropy........................................ 25
Thunderbird’s Legacy
When Lt. General Barton Kyle Yount completed his military service in 1946, following a distinguished career in the United States Air Force, he came to Arizona with a new vision for leadership in a rapidly changing world. In the aftermath of a war that had ravaged much of the international landscape, he envisioned a new path to global peace and economic prosperity. In his fellow service members, he saw leaders capable not only of defending their country but changing the world for the better. Originally known as the American Institute for Foreign Trade, Thunderbird was chartered on April 8, 1946, at a World War II airbase in Glendale, Arizona called Thunderbird Field, where pilots from around the world came for training during wartime. General Barton Kyle Yount obtained the airfield with the express purpose of developing a school for professionals focused exclusively on international trade and global affairs. The guiding principle established at Thunderbird’s founding is best summarized in a phrase coined by original faculty member Dr. William Lytle Schurz, “Borders frequented by trade seldom need soldiers.” Thunderbird became the world’s first-ever higher education institution to focus exclusively on international leadership by concentrating its curriculum on global management and business skills, international political economy and regional business environments, languages and cross-cultural communications. The School has often been called a “mini-United Nations” because of its diverse and inclusive global student body. Thunderbird is now known worldwide for its vast and engaged alumni network of more than 50,000 graduates in nearly 150 nations around the globe. Thunderbird has more than 170 alumni chapters that meet regularly in 70 countries, and lead over 12,000 businesses and organizations focused on building a better and more connected world.
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Global Leadership for the Fourth Industrial Revolution Today, we stand at the threshold of a new opportunity. In 2015, Thunderbird became a unit of the Arizona State University public enterprise, combining Thunderbird’s multi-decade heritage of developing global leaders with ASU’s expansive resources. The School relocated to ASU’s vibrant Downtown Phoenix (Arizona, USA) campus in 2018. The move brought the world’s No. 1 ranked Master’s in Management (WSJ/THE) under the umbrella of the nation’s No. 1 ranked school for innovation (U.S. News & World Report). In the first-ever rankings of their kind, Thunderbird was recently named No. 1 in the world in international trade by Quacquarelli Symonds (QS), the premier global higher education analyst organization. Scoring 100 out of 100 points, this top ranking places Thunderbird ahead of Harvard, MIT and Stanford, domestically, and Victoria University of Wellington in New Zealand, Nanyang Technological University in Singapore and University of Cambridge in the United Kingdom, internationally. Ushering in the Thunderbird 4.0 era is the F. Francis & Dionne Najafi Thunderbird Global Headquarters spanning 110,000 square feet over five floors on ASU’s Downtown Phoenix campus. The building is designed to bring the world’s leading technology directly into the hands of Thunderbird students and faculty. The facility enables students to connect with the world and experience what they seek to learn and study in real time. Thunderbird educates, empowers, and influences global leaders and managers who maximize the benefits of the Fourth Industrial Revolution for business, government, society, and the environment. Thunderbird’s rich tradition as a premier global institution is stronger than ever today as part of ASU. Thunderbird remains home to a renowned faculty of instructors who carry on the traditions that have placed it among the top-ranked global business education institutions and earned the School the perennial support of loyal alumni. Thunderbird’s location in ASU’s Downtown Phoenix campus offers valuable access to corporate, state, cultural and recreational resources throughout metropolitan Phoenix.
Your Legacy Throughout the School’s history — from when it was only an aspiration, to today, when it serves as an inspiration to students, scholars, and other colleges and organizations around the world — Thunderbird has been transformed by private gifts. Those gifts have taken many forms and come in many sizes. The most transformational giving comes from the combined generosity of thousands of people who share Thunderbird’s vision and support its mission. People just like you.
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Types of Impact Restricted estate commitments If you are considering an estate commitment but would like to ensure that your gift will be used for a specific purpose, please let us know. We will be happy to work with you and your attorney to help you identify ways to give and meet your charitable objectives. We will also work with you and your attorney to craft language to accomplish your goals. If you are making a restricted estate commitment, we recommend that your attorney include the following provision to give the ASU Foundation flexibility should it no longer be possible for the foundation to use your gift as you originally intended: “If, in the judgment of the board of directors of the ASU Foundation, it shall become impossible for the ASU Foundation to use this bequest to accomplish the specific purposes of this bequest, the ASU Foundation may use the income and principal of this gift for such purpose or purposes as the board determines is most closely related to the restricted purpose of my bequest.”
Endowments
Create a Legacy Gift
Endowed funds guarantee that Thunderbird will be able to provide core support for its mission. Endowments provide the ability to make long-range plans in the areas of:
The mission of the ASU Foundation is to advance, through philanthropy, the success of Arizona State University and all of its colleges, programs, and enterprises, including the Thunderbird
• Scholarships and graduate fellowships
School of Global Management. Because the Foundation is committed to being as innovative
• Faculty chairs, professorships, and research fellowships
as the institution it serves, one principle guides everything we do: “Financial support is best
• Research programs, centers, institutes, and academic departments
advanced by determining and aligning the motivations and aspirations of our investors with the Because these gifts guarantee enduring support, an endowment gift may allow you to name the
University’s mission.”
faculty position, scholarship, or program you create. We will work with you and for you to ensure that your gift to Thunderbird achieves the maximum benefits possible, both for the programs you support and your needs as a donor. That’s why
An endowment is a gift of assets that is strategically converted by the ASU Foundation
we offer you so many options for estate and planned giving. After reading about them, contact
endowment fund into long-term investments to provide sustainable, long-term financial support.
us anytime to learn how you can innovate your legacy to fund the remarkable trajectory of
Each year a calculated portion of the endowment is transferred to the accounts that directly
Thunderbird:
fund the scholarships, faculty, and programs you’ve chosen. The calculations are designed to provide meaningful annual dollars while keeping the principal intact, funding the mission of
+1-602-496-7127 or giving@thunderbird.asuep.org
Thunderbird in perpetuity.
Certain levels and types of gifts might be eligible for naming recognition at the Thunderbird
When appropriate, endowment donors receive personalized reports on the lasting impact of
Global Headquarters. Please discuss with the Thunderbird Engagement team. To see naming
their gifts, addressing the financial performance of the endowment and how their gift continues
opportunities, visit tbirdasu.com/ghqnaming.
to make a difference at Thunderbird.
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Comparison of benefits Gift description Current Gifts
Creative gifts
Estate gifts
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Income tax deduction
Reduce estate taxes
Lifetime benefits
Gifts of cash
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Donor advised funds
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IRA QCD
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Securities
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Collections and personal property
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Real estate
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Life estate
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Bargain sale
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Charitable remainder annuity trust
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Charitable remainder unitrust
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Charitable lead trusts
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Gift annuities
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Life insurance
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Business interests
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Bequest in will or provision in trust
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Retirement assets
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Beneficiary designations/ POD
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Innovative Impact
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Lifetime flexibility
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Types of gifts
Qualified charitable distribution from an IRA If you are over the age of 70½, you can direct distributions from your individual retirement account to charity. Officially known as Qualified Charitable Distributions or QCDs, these
Gifts of cash
distributions can satisfy your annual Required Minimum Distribution.
Writing a check or wiring funds may be the simplest and easiest way to make a gift to
You can contribute as little as $5 per year, with a maximum benefit of $100,000 per year.
Thunderbird; however, it may not be the most tax-efficient gift. Before writing the check, consider whether gifts of stock, mutual funds, retirement assets, life insurance, or real estate would meet your goals while maximizing tax savings.
While satisfying the RMD requirement, the QCD is not recognized as income for federal taxes, providing a 100% tax benefit. QCDs can only come from IRAs, so if your retirement assets are in other retirement accounts —
Benefits
such as a 401(k) or 403(b) — you’ll need to roll them into an IRA first. Roth IRAs and Roth 401(k)
• Easy to execute
plans do not have RMDs and should not be used for QCDs.
• Minimal IRS paperwork
Benefits • Allows you to give from pre-tax assets and the distribution is excluded from your taxable income
Donor advised funds
• Helps avoid limits on charitable deductions
A donor advised fund is a fairly new tool for charitable giving. Consistent with IRS
• May prevent you from being pushed into a higher tax bracket
guidelines, some charities (often community foundations or charities operated by investment
• Simple to give; just contact your IRA custodian
managers) allow donors to make contributions to specified accounts. The donors later make recommendations that the funds be distributed to other charities or spent for other qualified charitable purposes.
Securities
The ASU Foundation can provide many of the benefits of a DAF when considering an impact at
If you contribute publicly held securities (stocks, bonds, mutual funds) directly to the ASU
Thunderbird.
Foundation, your gift may be tax deductible for fair market value, but you avoid paying any tax on the increased value from when you acquired the asset.
Benefits • Have flexibility in determining your annual giving
Benefits
• Avoid estate taxes
• Avoid capital gains taxes on the appreciated securities if they were held for longer than a
• Gift qualifies as an income tax deduction
year • Receive an income tax deduction for its full market value • You can make a gift today while preserving your cash for immediate or future needs
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I came to Thunderbird School of Global Management from Ghana to pursue my dream to stand out, to become a Fourth Industrial Revolution Leader with a global mindset, and to impact my community and my country at large.”
Rob established a scholarship with a gift of 1,000 shares of stock, worth $50,000. He purchased the shares several years earlier for $30,000. The tax deductible gift is $50,000. Rob also avoids capital gains taxes on the $20,000 increase in the stock
Edem Samlafo ’23
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Donor story
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Students celebrate 2023 winners of annual Thunderbird Pitch Competition, funded by philanthropic contributions.
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Collections and personal property
Real estate
Art, historical documents, and other valuable property can be gifted to Thunderbird. Charitable
A home is not typically considered when thinking about charitable gifts because special tax
deductions consider several factors, including how the property will be used, how it was
rules mean most people don’t have tax problems when selling a personal residence. Other real
obtained and whether there are restrictions on its use.
property is likely subject to capital gains taxes, so charitable gifts of property may be a wise option.
Benefits • Expand the audience that will appreciate and use the property
Real estate is a broad term that includes condominiums, partial property interests, and tenancy
• Receive an income tax deduction for up to market value
in common interests, and can range from vacant land to multi-story, multiuse skyscrapers. This
• Offer flexibility to determine what kind of impact you would like to have at Thunderbird
wide range of what the assets may be is matched with just as wide a range of ways to give it. In addition to outright gifts, consider bargain sales, life estates, and beneficiary designations for flexibility. Charitable remainder trusts and gift annuities can help turn real estate assets into a stream of income payments.
Life insurance Life insurance can have a powerful impact as a gift. The actual gift can take several forms. When
Benefits
considering giving, the policy should be a “permanent” policy, meaning it doesn’t expire unless
• Receive an income tax deduction for the property’s full market value
the premiums aren’t paid.
• Avoid paying capital gains taxes on the real estate • Flexible giving options can eliminate debt, preserve use of the home, or create income
Option
Benefit
Life estate
Give an existing policy to get value from a policy you no longer need. Older policies may have internal accounts that can be cashed out or the ability to adjust the policy to avoid
Income tax deduction
To give a life estate, donate your home to Thunderbird, reserving the right to occupy it for a lifetime or a term of years. The property doesn’t have to be the primary home but must be a
further premiums.
personal residence, such as a vacation home or condominium.
Make annual gifts to pay premiums. If the impact of the gift
Benefits
will be in the future (when the policy pays out) and entirely for Thunderbird, there can be an advantage to naming the ASU Foundation as the owner of the policy as premium payments become gifts. This benefit is also available when
Annual income tax deductions
• Support Thunderbird while keeping other assets • Receive an income tax deduction in the year of the gift (for a portion of the home’s value) • Continue to live in your home
creating a new policy that will name the ASU Foundation as
• Reduce estate taxes
owner.
• Avoid potential family disputes and the inconvenience of selling the property later
Beneficiary designation: Maintain total flexibility by listing the ASU Foundation as a beneficiary on the policy. Multiple beneficiaries can be listed at various amounts, so you
Flexibility
can find the right combination of family distribution and charitable impact.
Donor story Mohamed, 75, bought his house 35 years ago for $100,000 and paid off the mortgage 20 years later. The house is now worth $600,000. Jim decides to transfer his home ownership to the ASU Foundation while retaining the right to live there, rent-free, for the rest of his lifetime. Mohamed uses the tax deduction to reduce his taxes for the next five years.
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Bargain sale
Bequest in will or provision in trust
Gifting real estate is not an all-or-nothing choice. Whether looking to pay off a remaining
The easiest gift to make is often the hardest to think about. We all have resources that are
mortgage or simply wanting to retain some of the value for other goals, real estate can be sold
essential to our security, stability, and happiness. At death, those resources are then available
to charity for less than full market value. The difference between the appraised market value
to further other goals, like caring for loved ones and creating a personal legacy. Making a plan
and the sales price is a charitable gift that creates a deduction. Additionally, capital gains tax
for those resources results in only a few options. A will directs the resources and can be used to
liability is reduced by the same percentage of the sale that goes to charity.
create trusts and arrangements to meet your individual desires. Because wills take effect only at death and only after court involvement, sometimes a trust is a better planning tool.
Benefits • Receive an income tax deduction for the gift portion of the bargain sale
Trusts that can be modified by the maker and are made during life are frequently called
• Avoid capital gains taxes on the portion of the real estate gifted
revocable living trusts. In addition to making plans for resources upon death, trusts add some
• Convert the property to cash
additional benefits: • If assets are properly titled and transferred to the trust, the court intervention called probate can be avoided.
Donor story Maria bought some land for $200,000 several years ago. The land is now worth $500,000. Maria decides to sell her land to the ASU Foundation for the same $200,000 she paid. She now has an income tax deduction of $300,000 and only has to report capital gains on the $120,000 of value she retained.
• If the assets are needed for your care but you’ve lost the capacity to manage them or make personal decisions, your pre-assigned successor trustee is able to continue using them for your care.
Benefits • Total control of the assets during life • Flexibility in creating a legacy
Business interests Business entities exist to reduce liability and to allow multiple persons and entities to participate in the growth and success of a company. While some companies can be owned by nearly anyone
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(see “Securities” on page 11), this section refers to companies that are not publicly traded. These companies, sometimes called “closely held companies,” are always formally organized in some state as a corporation, partnership, or limited liability company (LLC). Each company has documents that govern how it operates and who can own it. Each company is subject to tax
I came to Thunderbird from a small town in New Mexico, right on the border of Texas, and have always dreamed of being able to study and grow in a career that allowed me to be surrounded by globally focused peers. The knowledge and skills that I learned at Thunderbird in order to be successful in business have been more than I could have ever envisioned, and it is all thanks to generous donor support. I am so thankful for the T-bird community.”
reporting in some form. Some companies pay taxes directly, while others only report their net earned income and the owners pay the income taxes. Charities can play a role in easing taxes when transferring a business. Each situation is unique, but a few examples of solutions are: • Contribute the business real estate to a charitable remainder trust (see page 19). This avoids capital gains taxes and provides a lifetime of income. • Contribute some shares of the company to charity, then have the next generation purchase those shares to increase their ownership. Get a tax deduction for the gift, and the next
Alicia Dominguez ’23
generation gets an increase in basis, so future capital gains taxes on the sale are reduced.
Benefits • Charitable income tax deduction • Reduce taxes on the sale of business or partnership assets
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Retirement asset beneficiary designation Retirement assets (pension and profit sharing plans, 401(k) and 401(b) plans, etc.) are savings
Beneficiary designations and other “on death” planning
that were not subject to income tax when saved, so they are subject to income tax at death.
Most assets can be transferred immediately upon death. Life insurance and retirement accounts
The formal term is income in respect of the decedent (IRD), and mandates that your estate or
typically refer to the people and charities you choose as beneficiaries. You can list your estate,
your heirs will recognize the value of the accounts and pay income tax accordingly. While there
specific people or companies (especially charities) as beneficiaries. Investment accounts and
is some flexibility in the timing, that flexibility is tied to access to the assets. The faster they
bank accounts offer the same option, but typically refer to it as a payable on death (POD) or
come out of the accounts, the faster the tax is paid. Depending on circumstances, your heirs
transfer on death (TOD) designation.
may withdraw the assets immediately, take them over five years, or take them over their life expectancy, or yours. In some cases, spouses can inherit the assets and defer the taxes until
A new planning tool for real estate is an option in about half of the United States. A special deed
they are required to withdraw, or until death. Designating retirement assets to charity avoids
can be recorded in those states that permits the same immediate transition of the asset. Each
the income tax. The designation can be directly tied to the asset — just fill out a form with the
state that offers it varies the terminology, but most call it some version of “beneficiary deed.”
custodian — or mentioned in a will or trust. If making it part of the will or trust, be specific that
Like any other real estate transfer, this deed must be recorded to be effective, but unlike other
your charitable goals should be met with IRD assets.
real estate deeds which immediately convey rights to the property, this deed does not transfer any rights until the death certificate is recorded later.
Benefits • Lessens the tax burden on your heirs
Benefits
• Charities receive the full value of the retirement asset without paying income tax
• Keep using the asset as long as needed
You may be able to save current income taxes with lifetime giving from retirement assets.
• Transfers to charity avoid estate taxes
Review the section “Qualified charitable distribution from an IRA” on page 11 for more
• Designating retirement assets also reduces income taxes at death
information.
• Avoids probate and lengthy administration • Easy to do, easy to update
Charitable lead trusts This unique tool uses current charitable giving to move the future growth and value of assets out of an estate, from one generation to another. An IRS-approved trust uses the assets of the trust to make gifts to charity based on the initial trust value for a fixed amount of time. After that time, the remaining value of the trust and all growth returns to the donor or their family. There are many variables in creating this trust, some of which will reduce income taxes, but most of which are intended to avoid estate and gift taxes.
Benefits • Receive an income- or estate-tax deduction • Pass on inheritance to your family at a reduced tax cost
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Gift annuities
Charitable remainder annuity trust
With a charitable gift annuity, you make a gift of cash or other assets and receive fixed payments
This is a special trust that pays a fixed amount every year. You set up the trust, so
for life. This simple contractual agreement can apply to one or two beneficiaries. After the
you choose the beneficiaries and how long they get the income payments, and which
lifetime of guaranteed payments, the remainder remains with the charity. The assets given to
charities benefit at the end of the trust. While similar to a gift annuity, there are several
establish the annuity determine how much of the gift is taxable, tax-free or subject to capital
differences:
gains taxes. A portion of the gift — the amount the IRS calculates will remain for charity — is a
• The trust can have more than the beneficiaries.
current tax deduction. If using appreciated securities or real estate to fund the gift, the capital
• The annuity trust can designate multiple charitable beneficiaries, and you may have the right
gains tax will be reduced and spread out.
to change those beneficiaries over time. • As an independent entity, the trust files annual tax returns. One cautionary note — if the trust
Benefits
runs out of assets, the payments will end.
• Payments are guaranteed for life • Part of the gift is tax deductible
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• Can eliminate and reduce capital gains taxes
• Fixed payments are guaranteed for a single life, multiple lives or a term of up to 20 years • Charitable tax deduction for the projected remainder from the gift • Funding the trust with appreciated assets avoids capital gains taxes
1. Gift to fund CGA
2. Fixed payments for life
Donor
CGA
3. Remainder to Thunderbird
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1. Create and fund CRAT
Donor
Income stream
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2. Fixed payments to beneficiaries
CRAT
3. Remainder to Thunderbird
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Income stream
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Charitable remainder unitrust This trust is very similar in concept to the remainder annuity trust: lifetime payments followed
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by charitable distributions. The unitrust has a key difference which results in many additional planning benefits. While an annuity trust pays a fixed percentage of the initial gift each year; the unitrust pays an amount based on the value of the trust as it changes from year to year.
I came to Thunderbird because I was drawn to the world-renowned global business education that I would receive, but also because I was inspired by the strong community of Thunderbird leaders around me. Since day one, I knew that Thunderbird would be the perfect place for me to combine my love for the world and cultures with a worldclass business education. In my first couple of days, I was able to develop a network that will impact me throughout the rest of my life. I am confident that Thunderbird will provide me will all the skills needed to succeed in my career and open opportunities for me across the world.”
This means that if the trust assets increase, so does the payment. And because the payments decrease if the trust value drops, it is unlikely the trust will ever run dry. This payout difference offers a few additional planning options: • The trust can accept additional contributions, each creating additional deductions. • The trust can receive real estate or other illiquid assets for an immediate deduction, and defer the payout until the property is sold.
Benefits • Structure the trust to fit your needs • Qualify for income tax deductions • Avoid capital gains taxes
Marine Wolff ’24 1. Gift to fund CRUT
2. Fixed payments for life
Donor
CRUT
3. Remainder to Thunderbird
Thunderbird
Income stream • You fund the trust with appreciated property, stock or cash • You receive income payments for a life, for a term of up to 20 years, or for a life + a term of up to 20 years from the unitrust • The remainder of the trust goes to an area at Thunderbird you care about
From left: Marine Wolff ‘24, Karen J. Simon ‘83 (Estate-Scholarship Supporter), and Angella Nantambi ‘24
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By bringing my passion for business and finance to Thunderbird, I was able to engage in intellectual conversations and contribute my unique perspective. At the same time. I have been able to create economic value in Southeast Asia and my home country of Vietnam – already – by utilizing the experiences and network that I have developed while earning my Masters in Global Management.”
Khoa Tang ’24
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Personal planning checklist
Opportunities for Strategic Philanthropy
Charitable gifts are only one part of a comprehensive personal estate plan. The plans you
Objectives
make should not only provide for what happens shortly after you pass away, but should also
Which of the following considerations are important in your decision making?
anticipate disability, and preserve your legacy.
□ Increase personal cash flow □ Engage children/grandchildren in
Wealth ($) versus health (♥) Planning is primarily asking others to do what you would normally do yourself.
charitable giving
Sometimes that is a health-care related document (♥) and other times it is about financial work ($). Is your plan complete? If not, contact us and we can send a tool to help you prepare for the next planning steps.
□ Exit low basis asset □ Transition ownership □ Provide income to family
Planning for disability (long term or short term) □ HIPAA authorization (♥) □ Health care power of attorney (♥) □ Living will (♥) □ Durable power of attorney (♥)
Assets
Planning for legacy
Companies
□ Make a charitable impact □ Thinking about retirement □ Business succession/exit planning □ Income tax deduction □ □
Do you own any of the following (directly or through a trust or company)?
Collectibles
□ Art □ Precious metals □ Other collections
□ Living trust ($) □ Access to digital assets ($)
□ Closely held stock □ Membership interests (LLC) □ Mutual funds □ Partnership interests □ Publicly traded stock
□ Charitable gift agreements ($) □ Will and trust provisions ($)
Planning for death
□ Organ donor decision (♥) □ Guardian nominations for minors in will (♥) □ Funeral and memorial Instructions (♥) □ Will ($) □ Living trust ($) □ Beneficiary designations ($) □ Access to digital assets ($)
Digital assets
Real estate
□ Commercial □ Real estate investment trust (REIT) □ Rental □ Tenancy in common □ Vacant land □ Vacation use Retirement assets
□ 401k □ 403b □ IRAs (including SEP & SIMPLE) □ Private Plan
□ Cryptocurrency □ Non Fungible Tokens (NFTs)
Life insurance □ Term
Vehicles
□ Automobiles □ Boat/Yacht □ Plane
□ Universal Life □ Whole life
Other planning questions Do you have an interest in an irrevocable trust (including any charitable trusts)? Do you have a Private Foundation? Do you have a Donor Advised Fund? Other Considerations?
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Information for advisers Estate gifts to Thunderbird should be designated to: Legal name ASU Foundation for A New American University for the benefit of Thunderbird School of Global Management Address 300 E University Drive, Tempe, AZ 85281 Federal tax ID number 86-6051042 Mail to PO Box 2260, Tempe, AZ 85280
For more information, please contact: Office of Estate and Gift Planning ASU Foundation PO Box 2260 Tempe, AZ 85280-2260 +1-602-496-7127 giving@thunderbird.asuep.org tbird.giftlegacy.com