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    Gifts of cash are the most common type of contribution. Unless you derive a benefit from your contribution (for example, a portion of it pays for a gala YU dinner), you can generally deduct 100 percent of your gift. You should speak with your accountant, however, because there may be a limitation of only being able to deduct up to 50 percent of your Adjusted Gross Income with gifts of cash. If so, have an additional five year "carry-over" period to deduct the entire gift. For more information, please contact Henry T. Rubin, Director of Planned Giving for Institutional Advancement. He can be reached at hrubin@yu.edu.

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