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            "text": "O Valued for donor acknowledgement based on the average of high and low trading prices on the date of gift (for KSU/Foundation internal crediting; specific IRS rules apply for donor's deduction)."
        },
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            "text": "Generally sold immediately upon receipt by the Foundation, unless an alternative strategy is approved by the Foundation's Investment Committee or designee. Proceeds are deposited into the appropriate Foundation fund for KSU's benefit. Gains/losses from sale timing do not alter the initial gift value credited to the donor."
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            "text": "Restricted securities require review and approval by the Foundation Board, potentially with KSU Board of Regents' consultation if implications are significant."
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            "text": "• Closely Held Securities (Non-Publicly Traded Stock, LLC/LP Interests).",
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            "text": "Accepted by the Foundation subject to prior review and approval by the Foundation Board, with KSU endorsement (potentially KSU Board of Regents' approval for complex cases)."
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            "text": "Review criteria include: marketability, absence of prohibitive restrictions, and avoidance of undesirable tax consequences for the Foundation (e.g., Unrelated Business Income Tax – UBIT)."
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            "text": "An independent, qualified appraisal, provided by the donor, is required for valuation and substantiation of the donor's tax deduction (as per IRS rules)."
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            "text": "○ Further review by outside professionals may be sought by the Foundation before acceptance.",
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        },
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            "text": "○ Examined by Institutional Advancement and the relevant KSU department for alignment with KSU's mission, potential use, marketability, and any associated costs or restrictions.",
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            "text": "O Final acceptance by the Foundation requires KSU endorsement, and KSU Board of Regents' approval may be needed for significant items or those with ongoing commitments."
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            "text": "O Donor must provide a qualified appraisal for items valued over $5,000 for their tax purposes. The Foundation acknowledges receipt of the item, not its value."
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        {
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            "text": "O Unless designated for specific KSU use, property is typically converted to cash by the Foundation at the earliest appropriate opportunity."
        },
        {
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            "text": "Real Estate.",
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            "level": 3
        },
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            "id": "p7.15",
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            "text": "Accepted by the Foundation at its discretion, following thorough review and endorsement by KSU (including KSU legal counsel and relevant KSU committees) and approval by the KSU Board of Regents, in addition to Foundation Board acceptance."
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            "text": "○ May include developed or undeveloped property, or property subject to a prior life interest.",
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            "text": "○ Pre-Acceptance Requirements:",
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    "excluded_furniture": {
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