Leadership Gifts, Stock Donations & Donor-Advised Funds

Leadership Gifts & Tax-Smart Giving

Make a Lasting Investment in Epsilon Zeta

The Epsilon Zeta New House Initiative represents a once-in-a-generation opportunity to invest in the future of Sigma Chi at Florida State University.

For brothers and families considering a significant financial commitment, several giving options may provide meaningful financial and tax advantages.

We welcome the opportunity to work personally with you and your financial advisors to determine the most appropriate way to participate.

Leadership Gifts — $100,000 and Above

Major commitments of $100,000 or more may qualify for tax-deductible charitable giving opportunities through the Sigma Chi Foundation, supporting eligible educational spaces within the new Epsilon Zeta chapter house.

Gifts of $50,000 or more receive personal assistance from the New House Initiative team with every giving arrangement. The Sigma Chi Foundation must approve the charitable purpose and structure of any tax-deductible gift.

Potential Expansion of Tax-Deductible Giving Opportunities

As of October 2026, the Sigma Chi Foundation continues to participate in efforts with the North American Interfraternity Conference (NIC), members of the U.S. Senate, and the Internal Revenue Service (IRS) to modernize longstanding regulations and guidelines governing how educational space is calculated within fraternity chapter houses.

These efforts could result in a more favorable determination of qualifying educational space, potentially expanding the portion of our New House Initiative eligible for tax-deductible charitable contributions.

While the timing and outcome remain uncertain, individuals familiar with these efforts have expressed optimism that updated guidance could be available as soon as spring or summer of 2027.

This represents a potentially significant opportunity for alumni considering major charitable commitments.

We encourage interested donors to contact us to discuss available giving opportunities, potential naming recognition, and how future developments might affect their contributions.

All charitable deductions remain subject to applicable IRS regulations, eligibility requirements, and approval by the Sigma Chi Foundation. No change in tax treatment is guaranteed.

Gifts of Appreciated Stock or Securities

Donating appreciated publicly traded stocks or other eligible securities may offer significant tax advantages compared with selling those investments and donating the proceeds.

Depending on your circumstances and the receiving charitable organization’s requirements, a qualifying gift of appreciated securities may allow you to:

  • Avoid recognizing capital gains on appreciation that would otherwise be taxable upon sale.
  • Potentially receive a charitable income tax deduction.
  • Make a meaningful contribution without first liquidating your investments.

Stock gifts intended to qualify for a charitable deduction must be transferred directly to an eligible charitable organization, such as the Sigma Chi Foundation, for an approved charitable purpose.

How to make a stock donation

Contact the New House Initiative team before initiating a transfer. We will help coordinate with the Sigma Chi Foundation to obtain the appropriate brokerage delivery instructions and ensure your gift is properly designated for eligible Epsilon Zeta educational facilities.

Giving Through a Donor-Advised Fund (DAF)

If you maintain a Donor-Advised Fund through Fidelity Charitable, Schwab Charitable, DAFgiving360, or another sponsoring organization, you may be able to recommend a grant supporting eligible educational components of the new chapter house.

A Donor-Advised Fund can be a convenient way to support the project using charitable funds you have already set aside.

How to recommend a DAF grant

  1. Contact the New House Initiative team to confirm the appropriate charitable recipient and project designation.
  2. Request a grant through your DAF sponsoring organization to the approved charitable recipient.
  3. Include the designated Epsilon Zeta educational project information in your grant recommendation.
  4. Notify our team so we can help coordinate acknowledgment and any applicable donor recognition.

DAF grants are subject to the sponsoring organization’s rules and the charitable recipient’s approval. A grant cannot provide an impermissible personal benefit or satisfy a legally binding personal pledge. Unlike grassroots contributions, a DAF grant is not refundable to the donor.

Multi-Year Commitments

For alumni who would prefer to spread their support over time, multi-year commitments may be available.

A commitment over one, two, or three years can allow you to make a larger impact while aligning your giving with your personal financial planning.

The availability and terms of multi-year gifts through the Sigma Chi Foundation will be confirmed individually.

Let’s Discuss Your Legacy

Every significant gift brings us closer to creating a permanent home for Epsilon Zeta, a place where brotherhood, scholarship, leadership, and lifelong friendships can flourish for generations.

To discuss a leadership gift, appreciated securities, a Donor-Advised Fund, or a multi-year commitment, please contact the New House Initiative team:

  • Rick Harpenau ’80New House Initiativerick [at] 6ports.com
    561-222-0007
  • Rick Benton ’71New House Initiativereb [at] nettally.com
    850-570-6193
  • Allison AmadoDonor Coordinator, Sigma Chiallison.amado [at] sigmachi.org
    847-425-4412
  • Andrew MusgroveDirector of Development, Sigma Chiandrew.musgrove [at] sigmachi.org
    813-895-8166
Discuss a Leadership or Tax-Advantaged Gift

The Sigma Chi Foundation is a 501(c)(3) nonprofit organization, federal tax ID 36-2208386. Your financial advisor can reach the Foundation at Foundation [at] sigmachi.org.

Important: Charitable deductions are available only for qualifying gifts to eligible charitable organizations for approved charitable purposes. Tax treatment depends on individual circumstances and applicable law. Please consult your tax or financial advisor before making a contribution. All charitable gifts and project designations are subject to acceptance and approval by the receiving organization.