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The Student Center is at the crossroads of academic and social life.

Take a closer look at our stats, accolades and facts that reflect why Clarkson delivers a great return on education; how our mission, vision, values and plans for the future honor our history; the university leaders who bring perspective and expertise to our boundary-spanning education; and our appreciation of a global community that compels us to engage in solutions and innovative technologies to create real wealth for society.

Health Sciences immerse students in the hands-on study of human physiology, movement and healing.

Through more than 50 rigorous programs of study in engineering, business, science, health, environmental studies and liberal arts, we offer pre-collegiate, undergraduate, graduate and professional education programs. Find out more about our faculty and academic departments, explore majors and minors, see how we couple research discovery and engineering innovation with enterprise, and connect to people, library resources and services that underpin the Clarkson experience.

The Class of 2014 has some fun at orientation!

Wanted: Competitive collaborators, thinkers, doers, dreamers and believers who want to go beyond the status quo and join teams creating what’s next. The Clarkson experience is designed for talented and ambitious students who want a hands-on and global ready education. The results lead to accelerated career opportunities, rewarding and creative personal lives, and deep lifetime connections. Are you ready? Meet our admissions team and explore your options.

Theme Housing connects people with like interests, such as WISE Women in Science & Engineering.

Clarkson is a great place to learn, live and work. Follow what is happening in residence life; our clubs and organizations; connections to employers and alumni; ROTC and service organizations; international and cooperative education experiences; student services and personal advising; health and wellness; campus safety and regulations; and ways for families to stay involved.

Our University photographer dons scuba gear to take the Swim Team's picture!

Go Golden Knights! Join in Clarkson’s competitive tradition through 19 men's and women's varsity teams, along with numerous intramural and club sports and a wide variety of fitness classes and organized outdoor activities. More than 80 percent of Clarkson students join intramural teams competing in soccer, football, broomball, 3-on-3 basketball, 5-on-5 basketball, ice hockey, volleyball and indoor soccer. Check on schedules, scores, rosters, hours of operations, traditions and more.

Lou Dobbs Tonight visits campus to film Michael Nyberg '07 and his Larvasonic Invention.

Get publicity for your story or check out our news releases, Clarkson news clips, social media conversations, photo galleries and extensive calendar of on and off campus events, meetings, symposia, sports and more. See why at Clarkson we are the place and time to defy convention by continually asking “What’s next?” The answers can come from anywhere—undergraduates, graduate students, faculty, staff and alumni—and we expect (and respect) the unexpected.

Income in Respect of a Decedent (IRD)

Glossary

Income in respect of a decedent (IRD) is income to which a person is entitled at death that was never taxed during the person's life. IRD is subject to both estate tax and income tax. Individuals who plan gifts to charity can minimize the tax loss by funding a planned or outright gift to charity with IRD rather than other assets.

Rather than try to report all income received after a decedent’s death on the final income tax return, the Internal Revenue Code (IRC) provides for taxing the beneficiary on the postmortem income as it is received. While there is no definition of IRD in the IRC, Treasury Regulations provide a general guideline as “those amounts to which a decedent was entitled as gross income but which were not properly includable in computing taxable income for the taxable year ending with the date of his death.” What constitutes IRD can vary depending on the type of income received, the method of accounting used by the decedent, and the date the income is actually received. IRD may include:

• Uncollected salaries, wages, bonuses, commissions, vacation pay, and sick pay.

• Certain deferred compensation and stock option plans.
• Qualified pension plans, profit sharing plans, SEP, Keogh, and IRA except nondeductible contributions.

• Accounts receivable of a cash basis sole proprietor.

• Interest and dividends accrued but unpaid at death of cash basis decedent.

• Rents and royalties accrued before death of cash basis taxpayer.

• Gain from the sale of property if the sale is deemed to occur before death, but proceeds are not collected until after death.

• Difference between the face amount and the decedent’s basis in an installment sales obligation.

• Interest accrued through the date of death on Series EE bonds, unless (1) decedent elected to report interest annually, or (2) the interest was reported on the decedent’s final Form 1040.

• Annuity payments in excess of decedent's investment in the contract.

This web page does not provide legal or financial advice, nor is it a comprehensive review of the topic. You should consult your legal and financial advisors and Clarkson before making or planning your gift.

(rev. 5/2012)