Gifts of personal property include, but are not limited to antiques, works of art, furniture, jewelry, rare books and valuable collections. Carroll College gift acceptance policies will dictate if the college can or cannot accept your gift of personal property. The college cannot appraise or assign a value to the property. According to IRS regulations, it is the donor's responsibility to establish a value for the gift and to provide, at the donor's expense, a qualified appraisal required by the IRS in the case of gifts of tangible personal property valued in excess of $5,000.

In addition, the donor is required by the IRS to file form 8282 for gifts of personal property valued at more than $500. This form should be sent to Carroll College's business office for execution by the college.

Please contact:

Gina Ehler
Senior Advancement Officer for
Alumni Relations and Annual Giving
gehler@cc.edu
(262) 524-7133
(262) 524-7646 (fax)