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Related use requirements

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Gifts of Personal Property
(Related use requirements)

To obtain a full, fair-market-value deduction for your gift of personal property, the items you give us must relate to our overall charitable purpose and functions. A gift of unrelated property, or a gift that you instruct us to liquidate immediately for cash, will return a deduction for just your cost basis in the assets.

We will work with you and your advisors on this point as you consider a personal property gift.

For more information

Email us, complete the personal illustration form, or call us at 215-898-9486 so that we can assist you through every step of the process.

PENN Medicine
Christine S. Ewan, J.D.
Director, Planned Giving
3535 Market Street, Suite 750
Philadelphia, PA 19104-3309
215-898-9486 | Fax: 215-573-2186
E-mail: cewan@upenn.edu

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