These gifts qualify for a deduction equal to the amount transferred.

For policies with premiums remaining to be paid, the deduction is approximately equal to the cash surrender value plus a portion of the last premium payment. Each of those is described in the following section. Please keep the yellow copy of Form BA-151 for your records. These deferred gifts perpetuate the donor's personal interests and contribute greatly to the College's present and future greatness. Deductions are subtracted from an employee's gross pay based on established rates and employee requests for voluntary deductions. Please forward with your gift the name of the person being honored and their address or that of their next of kin if possible. An eligible taxpayer must file a tax return and owe taxes to claim the credit. The taxpayer must also claim the eligible student as a dependent unless the credit is for the taxpayer or the taxpayer's spouse.

These gifts qualify for a deduction equal to the amount transferred. Doing so allows us the opportunity to express our appreciation for your support of the University and qualifies you for membership in the R. Instructions for Completion of Form BA-151, Notification of Gift. Release of Exemption for Child of Divorced Parents.

All forms are to be typed or printed so that they can be easily read. We notify the honoree or their family of the names and the addresses of those making the gift.