North Carolina Public Radio-WUNC is grateful to the many contributors who helped fund WUNC's vision to increase its locally originated news and programming with their gift to our recent capital campaign.

There are many ways to contribute to WUNC's annual operations, as well as, its special campaigns.  More details are below.

Ways of Giving:

• Gifts of Cash
• Matching Gifts
• Gifts of Real Property
• Gifts In-Kind
• Gifts of Appreciated Assets
• Gifts of Closely Held Stock

Gifts of Cash
A gift of cash is the most popular type of charitable gift. The gift is considered made on the date it is either hand-delivered, charged to your credit card, or received by mail.  For year-end contributions, the postmark on envelope determines the date of all mailed gifts. You can also make a gift through an automatic bank draft.

Gifts of cash are fully deductible up to 50 percent of your adjusted gross income. Any excess over the 50 percent deduction ceiling can be carried forward for up to five additional years.

You can make a gift on-line or by mailing a check payable to WUNC Radio to the address below.

Matching Gifts More than 1,000 corporations and businesses now have programs to match employee gifts of cash either in whole or in part. In some cases, gifts from spouses, directors and retired employees are matched. We urge you to explore this possibility as it can double or, in some cases, triple a gift. Ask your employer about it.

Gifts of Real Property You can contribute real property, either as a bequest or, more commonly, by a lifetime transfer, and realize significant tax benefits. WUNC-FM looks at possible gifts of property on a case-by-case basis. It is a detailed process but very workable and the rewards are great. Gifts of real property can consist of almost any type of property: a personal or recreational residence, a farm or ranch, a commercial building, subdivision lots or any undeveloped parcel of land. The gift can be for all of your interest in the property or an undivided fractional interest.

Gifts In-Kind Donations of materials, facilities and services needed for the projects out-lined in North Carolina Public Radio-WUNC's campaign goals are greatly appreciated. In-kind contributions off-set cash funds that WUNC would have to spend on these budget items.

Upon acceptance by WUNC-FM, real estate and other gifts-in-kind (equipment, furniture, supplies, services) will be credited at the appraised value of the gift at the time the gift was made.

Gifts of Appreciated Assets A contribution of long-term appreciated assets to WUNC entitles you to an income tax charitable contribution deduction equal to the fair market value of the securities at the time of the gift. And you avoid capital gains tax on any appreciation of those securities.

Gifts of appreciated assets are fully deductible up to 30 percent of your adjusted gross income for that year. Any excess of the 30 percent deduction can be carried forward up to five additional years. When making a gift of long-term appreciated assets, you save twice -- on income tax and capital gains tax. You get a charitable deduction for the full fair market value of the gift. And you save the capital gains tax that would otherwise be due if you sold the appreciated asset.

Valuation Securities are considered donated to the WUNC on the date the certificate and stock power pass unconditionally from your control (the postmark date if mailed or the date on which we receive an overnight delivery package) or the date the securities are transferred directly to a UNC Chapel Hill account. For listed securities, the value of the gift is the market value of the stock calculated by taking the mean between the high and the low quotations on the date the gift is donated.

Gifts of Closely Held Stock If you contribute closely-held stock to Carolina, you are allowed an income tax charitable contribution deduction for the fair market value of the stock. You also will avoid the potential capital gains tax on any appreciation in the value of the stock. At a later date, the corporation may offer to purchase the stock from Carolina for cash. As long as Carolina is not legally obligated to sell the stock to the corporation, the transaction should produce no adverse tax results.

For more information about giving to WUNC, please contact

Jennifer Fusco
North Carolina Public Radio-WUNC
120 Friday Center Drive
Chapel Hill, NC 27517
Email: jfusco@wunc.org
Phone: 919.445.9112