PGDC Technical Reports provide readers with detailed explanations of planned giving techniques and vehicles, suitable gift assets, and the tax rules governing charitable contributions.

Planned Giving Techniques and Vehicles

• Bargain Sales
• Life Estate Agreements
• Chariable Gift Annuities
• Pooled Income Funds
• Charitable Remainder Trusts
• Charitable Lead Trusts

Suitable Gift Assets

• Publicly-Traded Securities
• Tangible Personal Property
• Real Property
• IRAs and Qualified Retirement Plans

Tax Rules

• Income Tax Review
• Valuing Contributed Assets
• Estate Tax Review