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 »

In 2000, the National Committee on Planned Giving conducted a survey of planned gift donors to examine their motivations and the characteristics of their gifts. The author reviews the findings of that survey and considers its implications for prospect identification, cultivation of professional advisors, stewardship, donor recognition and program evaluation. Syllabus for Gift Planners code: 4.0  MORE »

For many years, contributions to charity have constituted an amount equal to about 2% of the American gross national product. The author encourages fundraisers, financial advisors and donors to treat philanthropic assets as "civic capital" and to leverage those assets to increase charitable giving beyond the 2% barrier. Syllabus for Gift Planners code: 1.01  MORE »

The author reviews demographic influences and legal, social and economic trends that affect donor and organizational attitudes toward deferred charitable giving. He recommends ways to reposition the role of charitable gift planning to focus on gifts that do not require the donor to die and what these gifts can accomplish. Syllabus for Gift Planners code: 2.0  MORE »

Charitable gifts of certain types of assets can result in unrelated business income tax (UBIT) to the recipient charity or charitable trust. The authors note that gifts involving assets to which UBIT applies tend to be larger in real dollars, even after the tax is paid by the charity, than gifts without UBIT consequences. For this reason, they suggest that charities examine these gifts carefully before refusing them, and they provide guidance for such an examination. Syllabus for Gift Planners code: 4.01  MORE »

The author outlines a three-year plan of action to begin, implement and sustain a proactive planned giving fundraising effort. The plan involves work for board members, staff, volunteers, donors, prospects, professional advisors and family members of some of these groups. She suggests that a successful planned giving program incorporates gift planning into all donor and prospect cultivations and solicitations. Syllabus for Gift Planners code: 4.0  MORE »

The authors discuss the evolution of the largest charitable gift ever made to a public university. They review the roles of all the players who took part in this gift and consider the unique characteristics of venture philanthropy. The gift agreement for this gift is included in the appendix. Syllabus for Gift Planners code: 2.0  MORE »

The authors review the nature, operation, requirements and tax consequences of charitable lead trusts. They examine the effect of changes in the charitable mid-term federal interest rates (CMFR) on the amount of income and estate tax deductions. And they provide case studies in which charitable lead trusts were used for wealth transfer and tax planning. Syllabus for Gift Planners code: 3.01.06  MORE »

The author reviews the rules, problems and opportunities associated with charitable gifts of S Corporation stock. She examines such gifts from both the donor's and charitable recipient's points of view. Syllabus for Gift Planners code: 3.02  MORE »

The authors examine best practices of successful gift planning programs in three areas: marketing, lead generation and adaptations to meet new donor priorities. Topics covered include traditional marketing techniques, newsletters, web sites, professional advisor programs, donor advised funds and flexible endowments. Syllabus for Gift Planners code: 4.0  MORE »