Support the Endowed Chair Fund
There are many ways you can support the Extension Master Gardener Program

Throughout this site there are links to documents of various file types.
Please contact our Statewide Program Leader if you require this information in a different format.

Ways to give

Gifts of all sizes are important to the Extension Master Gardener Program and support of the Endowed Chair Campaign.

This campaign has a direct impact on our local program, through curriculum, science-based horticulture practices, and cutting-edge research.  In addition, a faculty chair can connect us with a wide range of information and experts nationally. FAQs

Cash gifts

Check or money order

When making a gift by check, please remember to include a contribution letter (doc) including the gift account number GF007065 and indicate the gift is to the WSU Extension Master Gardener Endowed Chair Fund. Gifts made by check should be payable to the WSU Foundation and mailed to:

Washington State University Foundation
ATTN: WSU Extension Master Gardener Endowed Chair Fund
PO Box 641927
Pullman, WA  99164-1927

Credit Card

Simply go to the WSU Foundation’s web page to donate by credit card to the Master Gardener Endowed Chair Fund. You can call the WSU Foundation at 800-GIV-2WSU (800-448-2978) to make a gift by phone using your debit or credit card.

Electronic Funds Transfer (EFT)

You can establish an electronic funds transfer (EFT) to automatically transfer funds from your checking or savings account on a regular schedule. Download and complete the EFT form (PDF) and mail it to the WSU Foundation with a voided check. You can choose the 1st or 15th of each month for your deduction. For more information, please contact the WSU Foundation’s Advancement Services department at 509-335-1686.

Pledges

Every gift makes a difference. Join the $5 for 5 drive. If all 4,000 Extension Master Gardeners and 1,000 community members were to pledge just $5 a month for five years, or a total of $300 per person, we would have $1.5 million invested in the endowment.

To pledge a gift in any amount, complete the Pledge Form and email it to chalayne.foster@wsu.edu or mail to:

Washington State University Foundation
ATTN: WSU Extension Master Gardener Endowed Chair Fund
PO Box 641927
Pullman, WA  99164-1927

Employer matching gifts

Many employers will match their employees’ donations to Washington State University. Some employers will even Match the gifts of retired employees, spouses, parents, and even contributions from their board of directors. All matched funds will be designated to the area to which you originally contributed your gift.

Find out if your company offers matching gifts.

IRA Qualified Charitable Distributions

…a tax-wise gift for those over 70 1/2

Individuals may begin taking distributions from their Individual Retirement Accounts (IRAs) as early as age 59 1/2, but are required to begin taking them at age 72. Normally, these distributions are subject to income taxes. The IRA Charitable Rollover provision, made permanent by Congress in 2015, allows individuals who have reached age 70 1/2 to donate up to $100,000 ($200,000 per couple) per calendar year to the WSU Foundation. Qualified Charitable Distributions are not considered taxable income when made directly from an IRA to the WSU Foundation or other qualified charities. Distributions can also satisfy all or part of your Required Minimum Distribution (RMD), while also lowering your Adjusted Gross Income (AGI). Your AGI on your tax return impacts a number of items in the calculation of your final income tax.

  • Benefit you if you use the “Standard Deduction” because you do not itemize and therefore do not claim a charitable tax deduction when you give to charities
  • Benefit you if you do not need any or all of your RMD
  • Reduce your Adjusted Gross Income (AGI) benefiting
    • The level of taxability of your Social Security benefits
    • The cost of your Medicare Part B and prescription drug premiums
    • Whether or not you are subject to the 3.8% additional tax on Net Investment Income

  • The rollover must constitute an outright gift—distributions cannot fund Charitable Gift Annuities, Charitable Remainder Trusts, Donor Advised Funds, etc.
  • Your gift comes from a qualified IRA—accounts that do not qualify include 401(k), 403(b), defined benefit & contribution plans, profit sharing plans, Keoghs and employer sponsored active SEPs and SIMPLE plans (Note: you can rollover from an ineligible plan to a qualified IRA, if all other rules for rollovers are followed, and then give to the WSU Foundation from the qualified IRA).
  • QCD gifts cannot be used to receive Cougar Athletic priority points, memberships dues, or other benefits.
  • QCDs do not receive a federal income tax charitable deduction because you are not being taxed on the withdrawal.

  • Contact your IRA Administrator to initiate request.
  • Checks should be made directly to the Washington State University Foundation.
  • Request your name be included on the memo line.
  • Letter to accompany your check

Send checks to:
WSU Foundation
Attn: Gift Planning
PO Box 641925
Pullman, WA 99164-1925

WSUF Tax ID: 91-1075542 (fund administrator may need this information)

WSU Master Gardener Program Endowed Chair Fund- GF007065

** Please ask your IRA Administrator to include the donor’s names on the check, for easily identifiable credit.

NOTE: Please contact us to verify your gift and confirm the gift use instructions: 509-335-7883.

  • Amount of contribution
  • Date of request to fund administrator
  • Name of IRA custodian (Fidelity, TIAA, Merrill Lynch, etc.)
  • Amount of donation
  • Gift Use for donation

Q. I’ve already named WSU Foundation as the beneficiary of my IRA. What are the benefits if I make a gift now instead of after my lifetime?
A. By making a gift this year of up to $100,000 from your IRA, you can see your philanthropic dollars at work. You are jump-starting the legacy you would like to leave and giving yourself the joy of watching your philanthropy take shape. Moreover, you can fulfill any outstanding pledge you may have already made by transferring that amount from your IRA under this legislation as long as it is $100,000 or less for the year.

Q. I’m turning age 70 1⁄2 in a few months. Can I make this gift now?
A. No. The legislation requires you to reach age 70 1/2 by the date you make the gift.

Q. I have several retirement accounts—some are pensions and some are IRAs. Does it matter which
retirement account I use?

A. Yes. Qualified charitable distributions to a qualified charity can only be made from an IRA. Under certain circumstances, however, you may be able to roll assets from a pension, profit sharing, 401(k) or 403(b) plan into an IRA and then make the transfer from the IRA directly to WSU Foundation. To determine if a rollover to an IRA is available for your plan, speak with your plan administrator.

Q. Can my gift be used as my minimum required distribution under the law?
A. Yes, absolutely. If you have not yet taken your required minimum distribution, the IRA charitable rollover gift can satisfy all or part of that requirement. Contact your IRA custodian to complete the gift.

Q. I have two charities I want to support. Can I give $100,000 from my IRA to each?
A. No. Under the law, you can give a maximum of $100,000. For example, you can give each organization $50,000 this year or any other combination that totals $100,000 or less. Any amount of more than $100,000 in one year must be reported as taxable income.

Q. My spouse and I would like to give more than $100,000. How can we do that?
A. If you have a spouse who is 70 1/2 or older and has an IRA, he or she can also give up to $100,000 from his or her IRA.

Q. Can an IRA rollover gift be used towards Athletic benefits?
A. No. While an IRA charitable rollover gift can be made to Athletics, the IRS does not permit the donor to receive any Cougar Athletic priority points or other privileges, such as priority for season tickets, in exchange for the gift.

Q. Can an IRA rollover gift be used to pay WSU Alumni Association dues or any other dues?
A. No. A qualified charitable distribution from an IRA is not allowed to pay WSU Alumni Association dues or any other dues/gifts that have benefits.

Q. How do I make sure my IRA gift counts towards my RMD this calendar year?
A. If your IRA administrator postmarks the distribution to the WSU Foundation by December 31; if you send the IRA administrator’s distribution to the WSU Foundation with a postmark by December 31; or for IRAs with check writing privileges, you send the check in plenty of time to clear the bank by December 31.

For more information about the IRA Charitable Rollover provision and how it may benefit you, please contact
the WSU Foundation’s Gift Planning team at 509-335-7883 or gpoffice@wsu.edu.

This information is not intended to be interpreted or relied upon as legal, tax, or financial advice. The WSU Foundation does not engage in the marketing of services pertaining to individualized advice about estate distribution documents. Before entering into a planned gift with any charity, the donor should seek professional legal, tax, and financial advice. This information cannot be relied upon as professional advice adequate in scope and content to avoid the imposition of penalties under the Internal Revenue Code. Overall information about the WSU Foundation and its management policies for all types of gifts can be found at foundation.wsu.edu/about.

Other types of gifts

If you or someone you know is interested in making a non-cash gift like a bequest or other type of planned gift through their estate, a gift of stock, or a mutual fund, please contact, or connect the potential donor with, Chalayne Foster or Nick Dolce with the CAHNRS Development office:

Nick Dolce, nick.dolce@wsu.edu, 509-339-9758
Chalayne Foster, Chalayne.foster@wsu.edu, 509-592-3278

Get involved

Alumni and donors are welcome to participate in meetings, focus groups, and celebrations. Contact Statewide Program Leader, Jennifer Marquis, to learn more.