This session examines planned gifts funded with life insurance and tangible personal property. It includes a discussion of IRS Form 8283, 8282, the related and unrelated use rules and appraisal requirements, and how those requirements and the reduction rules apply to these gifts. (Syllabus Codes 3.02, 5.01)  MORE »

This session discusses the difficulties of the pooled income fund associated with payout of trust accounting income. It presents the possibility of creating a unitrust or unitrust-like payout format under the proposed IRC 643(b) regulations, the potential benefits of a PUF, and the options and tradeoffs that may be involved in creating such a planned giving vehicle. (Syllabus Code 3.01.05)  MORE »

Today, planned giving professionals are seeking ways to maximize program results within the uncertain economic and political climate. This session will present and discuss five creative solutions for reaching optimum programmatic success now. (Syllabus Codes 2.00, 3.00, 4.00) Keywords: flexible endowments, extended pledge agreement, donor advised fund, testamentary IRA  MORE »

The authors help nonprofits fiduciaries, staff and advisors to (1) be fully aware of the special investment needs, issues and compliance requirements of nonprofits, (2) use that awareness to optimize investment results, (3) understand the concepts and terminology of vendors and investment professionals, (4) as the right questions and make good decisions regarding investments. (Syllabus Code 4.02)  MORE »

This session will focus on understanding the probate process and offers practical tips for proactively managing the bequest administration/estate administration process, including the steps to take after receiving notification, in monitoring the estate, determining distributions and complying with FASB accounting standards. (Syllabus Code 4.02)  MORE »

The historical separation of planned giving and major giving functions has often led to turf wars, donor frustration and gifts falling short of their potential. This session explores origins of this division, potential conflicts, challenges and opportunities for integrating planned and major giving functions, including different models for doing so and lessons from those that have succeeded. (Syllabus Codes 4.04)  MORE »

Since 1993, the Survey of Affluent Americans has reviewed and analyzed the attitudes, motivations and concerns of the wealthiest one percent of Americans. A central theme of these surveys has been the mindset of the affluent with respect to charitable giving. This session will present trends and conclusions that can be drawn from previous surveys and how this information can empower gift planners. (Syllabus Codes 2.02)  MORE »

Gift planners need to understand the psychological and emotional issues of wealthy families in order to work with those families to overcome barriers that affect giving. This session presents these issues and demonstrates how to be more successful in developing relationships with potential donors. (Syllabus Codes 2.02)  MORE »

When the charitable IRA Rollover finally becomes law, what will be the eligibility requirements? This program prepares you for the changes that lie ahead and summarizes the latest legal developments involving charitable gifts from retirement accounts, including recent IRS rulings that permitted executors to divert to charities certain IRAs and 403(b) accounts that were payable to the estate. (Syllabus Codes 3.02.06)  MORE »

Will federal estate taxes be repealed permanently? Will state death taxes, capital gains taxes and IRD taxes take their place as concerns for donors? This session will review the basics of state and federal transfer taxes as they exist today and what the future may hold for donors and gift planners. (Syllabus Codes 5.02)  MORE »