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.
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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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Featured Blog Post
It’s Back to School—And a Charitable Gift Can Help Pay for CollegePosted September 2018
By the end of Labor Day week, virtually all students will be back to school—from kindergarten through graduate school. For the parents and grandparents of college students, a key issue is how to help pay the ever-increasing cost of higher education. For those who are also looking for a way to make a significant charitable gift, the charitable remainder annuity trust (CRAT) is an excellent gift opportunity.
Often the terms of such a trust can be planned to address a specific need, such as providing funds for education. When this desire is meshed with the opportunity to address major charitable goals and a way to reduce capital-gain tax, the results can be quite rewarding.
Example: Bill and Marge are excited that their granddaughter Beth will soon be enrolling in college. They’ve planned to assist Beth with her educational expenses and have been investing for some time with that in mind—but were concerned that their desire to make a substantial gift to support our work may have to be put on hold while they help Beth through school.
Years ago Bill and Marge invested $40,000 in growth stock now worth $100,000. They wanted to use this asset to generate $20,000 each year for the next four years for Beth’s education, but a major stumbling block was the $9,000 in capital-gain tax they would have to pay if they sold the stock to generate cash for Beth.
Instead, they decided to use the stock to fund a CRAT that will pay Beth $20,000 each year for the next four years while she is in school. This plan allows Bill and Marge to avoid capital-gain tax and to qualify for a federal income-tax deduction of more than $25,000. Their deduction will save them $8,900 in income tax in their 35% bracket.
In addition, if the trust can generate an 8% total return during the four-year term, more than $45,000 will pass to us to support our work—fulfilling Bill and Marge’s goal of making a substantial charitable gift.
Contact us today for more information about charitable trusts and all types of charitable gifts.
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