Although the government provides various tax benefits for the “contribution trust” to increase contributions to universities, the reality is it has been seldom used. Besides examining on problems of the contribution trust, this study analyzes domestic and foreign tax regimes for classified contributions - real estate contribution, stock contribution, service contribution, bequest contribution as well as cash contribution - and presents practical plans to revise tax laws to increase contributions to universities as below. First, with regard to real estate contribution, besides allowing universities to acquire agricultural land, the carryover period in both corporate and individual tax law should be extended. Moreover, real estates donated to universities should be evaluated at book value, and the income realization period for the conditional donation should be deferred to disposal period. Second, with regard to stock contribution, stocks donated should also be evaluated at book value, and, to relieve gift tax burden arising from regulations on stock contribution to public foundation, acquisition regulation should be either removed, as is in Japan, or relaxed, as is in the U.S. Third, with regard to service contribution, permission range of deductible service contribution should be broadly stretched, and, to provide enough tax benefits, valuation method for service contribution should be preferably materialized. Finally, with regard to bequest contribution, restricted testament forms in the civil law should be liberalized, and the charitable remainder trusts and the charitable gift annuities, which give contributors considerations and tax benefits in their lifetime, should be adopted as is in the U.S. For this purpose, those trusts should be treated as deductible, and accrued income from those trusts should be exempt from taxes, and interest from those trusts should be taxed preferably in both corporate and individual income tax.