About - UC Berkeley Office of Gift Planning

The Office of Gift Planning advances UC Berkeley’s mission by partnering with donors to integrate their philanthropic values into transformative giving through wills, trusts, and other planned gifts, building impactful legacies for generations to come.

Meet the Experts

Color photo of 15 people, standing in a semicircle on campus and smiling at the camera.

Pictured, left to right: Lara Larsen, Kim Vo, Shaylah Davis, An Tran, Azra Erdogan, Ramona Jacobson, Samatha Meritt, Johanna Morgan, Carl Wayne, Becky Thompson, Kimberly Vawter, Rachelle Regan, Jovy Pivnick, Melanie Keilholtz, Courtney Klein.

Personal guidance from a team that knows Berkeley

UC Berkeley’s Office of Gift Planning team can help you and your advisors craft a gift strategy tailored to your financial and philanthropic goals. With deep experience in charitable gift planning, we’ll help you weigh your options and design a gift that supports future generations of Cal Bears while meeting your charitable, financial, and tax goals.

Our 14-member team is led by executive director Carl A. Wayne, J.D.; deputy director Becky Thompson; and director of administration Rachelle Regan, J.D. Together with our front-line gift planning officers and administrative team, we provide for all of Berkeley’s gift planning needs, from initial conversations and gift development through stewardship in the Benjamin Ide Wheeler Society and estate gift administration.

MEET THE FULL TEAM

Frequently Asked Questions

Do you have sample language that could be used to make a gift to UC Berkeley in my will or revocable living trust?

We have sample revocable (living) trust or will language for many types of gift opportunities. The following is for an unrestricted gift in your will or trust:

“I give ______* to the UNIVERSITY OF CALIFORNIA, BERKELEY FOUNDATION, a California nonprofit public benefit corporation, to provide unrestricted support to be used at the discretion of the chancellor at the Berkeley campus of the University of California.”

* For example, “$_____” or “_____ percentage of my trust/estate.”

Please call 510.642.6300 or email ogp@berkeley.edu for sample language to support scholarships, fellowships, faculty research, or other areas on campus that are important to you.

To what entity (legal name) should my estate plan and/or beneficiary designation forms be directed if I want to support UC Berkeley?

Planned gifts benefitting Berkeley can be made to the University of California, Berkeley Foundation which is the legal entity responsible for raising and administering funds benefiting the campus.

What is the Tax ID Number for the UC Berkeley Foundation?

University of California, Berkeley Foundation: 94-6090626

Which planned gifts also provide me with income?

There are two types of life income gifts that you can create with the UC Berkeley Foundation: charitable gift annuities and charitable remainder trusts. Both gift types can provide income for you or for you and a loved one. The minimum gift amount for a charitable gift annuity is $20,000. For a charitable remainder trust, the minimum gift amount is $100,000 if the gift is made in cash or with securities, or $250,000 net if made with real estate.

I have appreciated stock that I’d like to donate but would still like income. What kind of gift could work well for me?

You can fund a charitable gift annuity (minimum gift amount $20,000) or a charitable remainder trust (minimum gift amount $100,000) with appreciated securities. You would pay no capital gains tax at the time the gift is made and you (or a loved one) would receive income for life.

I’m tired of managing rental real estate but don’t want to lose income if I donate it. Is there a plan for me?

A charitable remainder trust is an excellent way to donate the property, avoid capital gains tax at the time of the sale, and receive an income tax deduction as well as lifetime income. We are happy to help you look at your options with no obligation.

I’ve heard that leaving retirement assets to charity is advantageous. Why?

Qualified retirement plans such as IRAs, 401(k)s, 403(b)s allow individuals to defer paying taxes on a portion of their income until the assets are withdrawn during retirement years. If these assets are inherited by loved ones, they will have to pay income tax on any distributions at their individual tax rate. On the other hand, if you designate UCBF as the beneficiary of qualified retirement plans and designate other assets to loved ones, UCBF will not have to pay income tax on any funds we receive as your beneficiary.

Where should I direct my questions regarding estate gifts when Berkeley is listed as a beneficiary of a trust, will, or IRA?

All inquiries and communications regarding estate gifts should be routed to estates@berkeley.edu or 510.642.6300. Any estate related documentation can be mailed to:

Office of Gift Planning
University of California, Berkeley
1995 University Ave. Suite 401
Berkeley, CA 94704

The Office of Gift Planning is charged with administering estate gifts made to benefit the Berkeley campus. We ensure that the campus meets all of its legal and fiduciary responsibilities under California law and fulfills the donor’s intent.

What tax benefits will I receive for my gift?

Your tax benefits will depend on several factors: the type of gift, the time at which it is made, whether it is outright or deferred, and whether it is a life income gift. In general, though, these are some guidelines:

Outright gifts to the UC Berkeley Foundation generate a full income tax charitable deduction. Outright gifts of appreciated assets are deductible at fair market value, with no recognition of capital gains — a great tax benefit!

Gifts of art, books, and collectibles are fully deductible at fair market value provided they are relevant to our mission. We can provide more information to you on this point.

Gifts from wills and living trusts do not generate a lifetime income tax deduction but can help avoid possible estate taxes.

The charitable deduction for a gift that returns income to you, such as a charitable gift annuity or a charitable remainder trust, is the fair market value of the gift asset minus the present value of the income interest that will come to you or a loved one.

Please note: We urge you to seek the advice of an attorney and a tax advisor in developing your estate plan as the Office of Gift Planning may not render tax or legal advice. If you would like more information regarding charitable giving as a component of your estate plan, we would be happy to provide you with more specific ideas.