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 Delgado Community College.
  • By electronic transfer…it is the date the security is received into the Delgado Community College Foundation's brokerage account.
  • By re-registering the security into Delgado Community College Foundation's name…it is the date on the new certificate(s).

The Delgado Community College Foundation will issue a receipt for your tax records.