<p>Again not knowing specifics, my suggestion is that there have been a lot of ideas suggested on this thread, the student may want to ask the School how a direct payment to the school will affect next year. Then, consult with the donor’s financial adviser or accountant and structure the payment in a way is most beneficial to student and donor based on the various suggestions: loan (to either the parents or the student which may be forgiven later), gift (to either the parents or the student), contribution to a 529 plan, direct payment to the school, etc. $13000 is a lot of money and if I were the donor, I would want it done right. They accountant may have his/her own suggestions. In short there are ways that this can be done, the question is what is the best in the circumstances.</p>