Despite the recession, people are giving and giving generously. In this article from the June 2009 issue of the Journal of Financial Planning, financial writer and gift planning specialist Jim Grote explores the types of gifts that are being made in today's environment.

  MORE »

A charitable gift annuity is described generally as a transaction in which an individual transfers cash or property to a charitable organization in exchange for the charity's promise to make fixed annuity payments to one or two life annuitants. This comprehensive report discusses the origin of gift annuities, how they are designed and regulated, how charitable contribution deductions are determined, taxation of distributions to annuitants, taxation of gift annuities to issuing organizations, and creative planning opportunities for donors.

  MORE »

In this article from The Journal of Gift Planning, Los Angeles attorney Reynolds Cafferata explores both the harm and benefit that may arise from enforceable pledge agreements, and reviews the many issues that should be considered in drafting an enforceable agreement that serves both the donor and the charity. He proposes alternatives to enforceable pledges, including the statement of intent to make a gift and the revocable enforceable pledge.  MORE »

Individuals with significant wealth frequently create family foundations to help organize their philanthropy. However, support organizations and donor advised funds have become a viable alternative for many. The goal of this session is to give for-profit and nonprofit planners a practical understanding of the history, legal requirements, planning opportunities and current legislative climate in order to guide donors to the best option for them.  MORE »

Is there such a thing as a "simple" planned gift? In this article, Bloomington, Indiana gift planning consultant Pamela Jones Davidson discusses basic gift plans that every advisor can share with clients.  MORE »

Ever worry about how to apply your gift planning knowledge to real life situations? Ponder 10 examples of unique gift opportunities which require careful analysis to determine the most appropriate gift vehicle for the donor. Test your skills at selecting the appropriate gift planning approach, and hear how your colleagues would approach the same situation. All case studies are based on actual gifts. Some outcomes may surprise you. Syllabus for Gift Planners code: 3.0  MORE »

Today’s donors have an array of options. This presentation will explore the structural, practical and tax aspects of publicly supported charities, community foundations, donor-advised funds, supporting organizations and private foundations. It will help for-profit professionals better help their clients achieve their philanthropic objectives and nonprofit professionals learn the big picture and be able to not only talk—but understand the talk.  MORE »

A charitable remainder trust is a trust that provides for a specified distribution, at least annually, to at least one noncharitable income recipient for a period specified in the trust instrument, with the remainder interest paid to at least one charitable beneficiary. This 285-page, fully annotated text, by Marc D. Hoffman, provides a complete technical overview of CRTs, charitable contribution deductions, transfer tax considerations, operational and investment considerations, and cash Flow planning.  MORE »

The author reviews case studies in which donors used a charitable remainder trust in tandem with a charitable lead trust to transfer wealth and achieve financial and philanthropic goals. He shows how tandem trusts can be structured and how to identify clients for whom tandem trusts are an appropriate planning strategy. Syllabus for Gift Planners code: 3.01  MORE »