About USC Gould
USC Gould is a top-ranked law school with a 115-year history and reputation for academic excellence. We are located on the beautiful 228-acre USC University Park Campus, just south of downtown Los Angeles.
Learn about our rigorous and interdisciplinary curriculum, our invaluable experiential learning opportunities, and the breadth and depth of our specialized areas of concentration and certificate offerings.
- Student Life
Participate in an unparalleled learning experience with diversity of people and thought. Get involved in the law school community and participate in activities that enhance your studies.
We work closely with students, graduates and employers to support successful career goals andoutcomes. Our overall placement rate is consistently strong, with 94 percent of our JD class employed within 10 months after graduation.
Our faculty is distinguished for its scholarship, as well as for its commitment to teaching. Our 12:1 student-to-faculty ratio creates an intimate and collegial learning environment.
- Alumni and Giving
Alumni and Giving
The global Trojan network of more than 10,000 law alumni and donors include recognized leaders in numerous fields who are deeply committed to supporting student and law school success.
Giving to USC Gould
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Gift Annuity Rates Increased July 1
The suggested maximum rates for gift annuities have been increased by the American Council on Gift Annuities. The new rates took effect July 1. Below is a comparison of the new and old rates for selected ages.
For gift annuities that make payments for the lifetime of one individual
|Age||Old Rate||New Rate|
For gift annuities that make payments to two individuals jointly and then to the survivor for life
|Age||Old Rate||New Rate|
A person aged 75 who contributed $50,000 for a gift annuity with us before July 1 is receiving $2,900 per year for life. But for contributions made after June 30, the payments are $3,100 per year for life.
A couple, both 75, who contributed $50,000 for a gift annuity with us before July 1 with payments to them jointly and then to the survivor is receiving $2,500 per year for life. But for contributions made after June 30, the payments are $2,750 per year for life.
How Are Gift Annuity Rates Determined?
The American Council on Gift Annuities, a nonprofit organization, reviews and suggests gift annuity rates—and most charitable organizations, including ours, follow these rates. Thus, in most instances, charities pay the same gift annuity rates.
The rates are designed with two objectives: to provide attractive payments to individuals who want to make a gift but need to receive income from their contribution; and to leave a significant amount of the contribution for charitable purposes after fulfilling the payment obligation.
Why Did Rates Increase?
The gift annuity rates offered through June 30, 2018, were in effect since 2012. They were increased largely in response to rising interest rates, though the gift annuity rates also take into consideration returns on other investments and on mortality data.
How Will the New Rates Affect Previously Existing Annuities?
There is no effect on previously existing annuities. The gift annuity rate in effect when an annuity is established remains unchanged for the duration of the annuity. For example, if you have been receiving $2,000 per year from a gift annuity, that amount will not change. The new rates affect only annuities established after June 30, 2018.
Other Benefits of a Gift Annuity
Besides larger fixed payments for life, gift annuities will continue to provide tax benefits—an income-tax charitable deduction and payments that are favorably taxed. If you contribute cash, a significant portion of your payments will be tax-free for the duration of your life expectancy. If you contribute appreciated property, such as securities, a portion of the capital gain will not be taxed and the gain that is taxable can be reported ratably over your life expectancy.
As with other gifts to our organization, your gift annuity can be for our general support or it might be designated for a particular purpose in which you are interested.
Act Now by Requesting a Financial Illustration
If you think you could possibly be interested in a gift annuity now that higher rates are in effect, contact us now. We will provide you with a financial illustration showing the payments you would receive.Back
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