• Environmental assessment (Phase I audit typically required, potentially Phase II) to ensure no environmental liabilities. Costs are typically borne by the donor.
• Qualified appraisal provided by the donor.
• Title search.
• Assessment of marketability, carrying costs (taxes, insurance, maintenance — responsibility for these pre- and post-gift must be clear), restrictions, easements, and potential for use by KSU.
• oProperty with mortgages or other significant indebtedness will generally not be accepted.

• Donor-Advised Fund (DAF) Recommendations.

• oGifts received by the Foundation based on a donor's recommendation from a DAF are welcomed.
• oThe gift is from the DAF sponsoring organization, but the donor advisor is acknowledged for recognition purposes, including for endowment funding levels.
• oDonors may not receive benefits beyond “incidental” ones (e.g., small logo items) in connection with DAF gifts, per IRS rules. Prohibited benefits include tickets, event tables, and auction items.

- IRA Qualified Charitable Distributions (QCDs).

• oDirect transfers from a donor's traditional or Roth IRA to the Foundation are accepted.
• oAcknowledged by the Foundation as required by the IRS, noting no tax deduction is available to the donor for a QCD. Valued at face value on the date of transfer.
• oCannot be directed to a DAF or used for life income gifts (e.g., CGAs, CRTs).
• oDonors may not receive more than an incidental benefit.

Cryptocurrency.

• oMay be accepted by the Foundation after due diligence regarding transferability and liquidation capabilities.
• oRequires approval from the KSU President (or a joint KSU-Foundation review committee) in addition to Foundation acceptance.
• oTreated as property by the IRS. Gifts of $5,000 or more require a qualified appraisal obtained by the donor for their tax deduction.
• oConverted to U.S. dollars by the Foundation as quickly as administratively possible upon receipt.
• oGift is complete upon successful transfer to, and acceptance by, the Foundation.