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Valuing Gifts of Securities

The value of a gift of securities is the average of the high and low trading prices on the date of your gift.

The date of your gift is determined based on how it is made.

  • By mail it is the postmark date.
  • By overnight carrier it is the date of receipt by UL Lafayette.
  • By electronic transfer it is the date the security is received into the UL Lafayette Foundation's brokerage account.
  • By re-registering the security into UL Lafayette Foundation's name it is the date on the new certificate(s).

The UL Lafayette Foundation will issue a receipt for your tax records.