All pledges and gifts can be paid either outright, over a five-year period, and/or via an estate planned gift in special cases. Your donation is 100% tax deductible through the University of Kentucky, which supports the Kappa Sigma Building Fund. In addition to becoming a member of Beta-Nu donor recognition clubs, you will become a member of University of Kentucky giving recognition societies, and will also receive appropriate recognition by the University. (See brochure for more details on room naming and giving level recognition.)
Per IRS Regulations, corporate matching gifts can be used toward the project, but not to offset a pledge. Example: If a donor intends to give $100,000, half of which will be matched, then the pledge can only be for $50,000.
All gifts and pledges of $400,000 or more must be accepted by the University’s Board of Trustees. The University, as an agency of the Commonwealth of Kentucky, is subject to open records laws that may require disclosure in response to a properly submitted request.