b'CASE STUDYCreating a New Campus in Mexico AcapulcoBackgroundA donor wished to donate real estate valued at more than $9 million to a local university in Mexico, while still receiving tax benefits in the US. The university intended to use the donation as part of a campus expansion project to set up residences for visiting fellows and other scholars. ChallengeThere were multiple layers of ownership: the property was owned by a Mexican trust, which was in turn owned by a US trust. For the donors to receive US tax benefits for this contribution, the property needed to be accepted by a US 501(c)(3) with the ability to then make the gift to the Mexican university. SolutionOnce an impartial third party completed a qualified appraisal, CAF America provided advisory support and conducted due diligence to ensure that the gift to the university would comply with US regulations governing cross-border giving. After extensive work by CAF America staff, including in-person site visits, our Board of Directors approved the transaction. The donor was able to claim US tax benefits, while the university received a substantial addition to a new campus.PAGE6|Donating Complex Assetswww.cafamerica.org| PAGE7'