Giving Options

Contribution Options & Tax Benefits

This guide outlines the various ways individuals and businesses can contribute to STEM Coding Lab—and the potential tax benefits of doing so.

Individual Donation Options

1. In-Kind Donations (Securities & Other Assets)

You can donate appreciated assets such as:

Stocks
Alternatives (e.g., gold, silver, etc.)
Cryptocurrency
Real Estate

Tax Benefit: Donating appreciated securities can help you avoid capital gains tax and may qualify you for a charitable deduction based on the fair market value.

Phone: 412-426-3523

We strongly recommend consulting your tax advisor before making your gift.

2. Charitable Giving & Estate Planning

Support STEM Coding Lab while achieving your personal financial goals. Various planned giving options are available:

Outright Gifts & Appreciated Securities
- Cash gifts are deductible up to 50% of your adjusted gross income (AGI).
- Appreciated securities (held for more than one year) are deductible up to 30% of AGI and exempt from capital gains tax.
- Any excess can be carried forward up to five years.

Life Income Gifts

Make a gift to SCL and:

Receive income for life (for yourself, spouse, or children)
Claim a charitable deduction
Reduce or avoid capital gains tax when using long-term appreciated securities

Gifts Through Your Will or Living Trust

Leave a lasting legacy. Bequests to SCL:

• May reduce or eliminate federal estate taxes

• May offer state estate or inheritance tax benefits

We can work with your estate attorney or provide sample language for your will.

Gifts of Life Insurance

Name STEM Coding Lab as:

A primary, secondary, or remainder beneficiary of an existing policy
A recipient of dividends or a paid-up policy
A beneficiary of a new policy created for charitable purposes

3. IRA Annual Distribution (for Donors Age 73+)

If you are age 73 or older, you can donate up to $108,000 annually directly from your IRA to STEM Coding Lab tax-free.Additionally, naming STEM Coding Lab as a beneficiary of your IRA or life insurance ensures we receive the full amount—tax-free—unlike distributions left to family, which may be taxable.

Please consult with your tax advisor to explore these options.

Company Donations – EITC Program (PA Businesses)

STEM Coding Lab is an approved Educational Improvement Organization (EIO) under the Educational Improvement Tax Credit (EITC) program in Pennsylvania.

Tax Benefits for PA Businesses:

75% tax credit for a one-year donation
90% tax credit for a two-year consecutive donation

Example:

1. July 1, 2026: Business applies for EITC and pledges a two-year donation

2. October 2026: PA approves application

3. Within 60 days: Business donates $10,000 to STEM Coding Lab

4. Business receives:

$9,000 PA tax credit (90%)
$1,000 Federal deduction (based on donation minus tax credit)

5. Net cost to the business: Less than $1,000 (depending on tax rate)

More info: PA EITC Program Overview

Your generosity helps us inspire and educate the next generation of coders, creators, and problem solvers—regardless of their zip code.

Please consult your tax advisor to fully understand the benefits of your contribution.