Charitable Gifts

According to IRS regulations, Johns Hopkins must issue a tax receipt for every charitable gift, regardless of the size or purpose of the gift.

Charitable gifts are tax-deductible according to IRS regulations. A charitable gift meets all of the following criteria:

  • a donation of money or property
  • made to, or for the use of, a qualified organization (such as JHU)
  • made voluntarily and without coercion
  • made without getting, or expecting, anything of equal value

If you have any questions about whether a particular contribution qualifies as a charitable gift, please contact the Office of External Affairs

While most charitable gifts are made for unrestricted or general support of the school, gifts may be directed to a department, project, building, or even a particular faculty member’s research. The purpose of every gift must be clearly defined by the donor. For more information, see Donor Relations.

Large charitable gifts may be paid over a period of up to five years, and gifts of $100,000 or more may be invested, or endowed, rather than spent immediately. For more information about endowments, see Endowments.

Charitable gifts may come in the form of a check, credit card transaction, securities or wire transfer, or gift of property. For information about the proper handling of all charitable gifts, see “Process for Handling Charitable Gifts.”

Process for Handling Charitable Gifts

Per IRS regulations, every gift must be receipted in a timely manner, regardless of its size. Because gifts come in so many forms (check, credit card transaction, securities or wire transfer, gift of property) and are received every day by dozens of different academic departments and administrative offices, it is critical that every unit follows the school’s straightforward procedures:

If the gift is not in the form of a check:

  • Send all original documents, including the form of payment, original outside envelope with postmark*, and all enclosures, to:
    Dan Luperchio, Office of External Affairs, Wyman 500W

If your office deposits its own checks:

  • Confirm that the contribution is a charitable gift
  • Deposit to the appropriate account
  • Send a copy of the check, the original outside envelope with postmark*, and all enclosures to the business office, to:
    Dan Luperchio, Office of External Affairs, Wyman 500W

If your office DOES NOT deposit its own checks (but instead relies on the business office):

  • Send the original check, outside envelope with postmark*, and all enclosures to the business office, to:
    Dan Luperchio, Office of External Affairs, Wyman 500W

Department chairs and administrators are informed of all gifts made to their area on a quarterly basis. For answers to specific questions, please contact the Office of External Affairs.

*The postmark date is considered the “Date of Credit” for tax purposes. Original envelopes must be saved to ensure that donors receive accurate tax receipts.

Contacts

Office of External Affairs
Wyman Building, Suite 500-W
3400 North Charles Street
Baltimore, MD 21218
410-516-8722
410-516-4499

Dan Luperchio
Office of External Affairs
Wyman 500W
410-516-8722