of Real Estate
gift of real estate may be a principal residence or vacation home, a farm, a commercial
building, subdivision lots, or unimproved land. The gift may be of the entire
property or of a fractional interest in the property. The same benefits that accrue
to gifts of appreciated securities apply to gifts of appreciated real estate.
All gifts of real estate require pre-approval by The Citadel Foundation, under
the established guidelines for acceptance.