This presentation will cover the basic income tax and estate tax rules applicable to conservation easements, including the requirements for a deduction. The tax benefits resulting from a contribution will be illustrated and explained in detail, including the issues affecting the amount of the deduction. Potential uses of conservation easements and identifying candidates for contributions will be discussed. In addition, the well-published abuses in the area will be addressed, as well as ways to avoid becoming “front page news.”  MORE »

Understand how charitable lead trusts are used for intervivos and testamentary planning purposes. Be able to discuss lead trusts in plain English with colleagues, clients, donors and prospects. Identify charitable planning opportunities with charitable lead trusts.  MORE »

The U.S. Census Bureau notes that whites will soon comprise a minority compared to the collective total of other racial and ethnic groups. A new and diverse population will increasingly represent the donor and customer base for both nonprofit and for-profit institutions. Charitable gift planners must adapt to this change now if the organizations they represent are to prosper in the future. This session will explore steps you can take to build strong and healthy relationships with diverse populations.  MORE »

The danger of self-dealing lurks in every CRT, CLT, PIF, and private foundation. This session will use real-life examples to discuss some of the easily identifiable self-dealing pitfalls, describe some transactions that become self-dealing upon seemingly innocuous actions such as when there is a change of trustee or when someone in the donor’s family marries, and close with a review of the steps needed to correct an act of self-dealing as well as several examples of self-dealing safe-harbors.  MORE »

More and more wealthy families wish to execute charitable giving strategies with assets other than simple stocks and bonds. This session will discuss the unique opportunities and the special challenges presented by using difficult assets, such as closely held business interest, real estate and alternative investments to fund charitable remainder trusts and charitable lead trusts.  MORE »

A charity serving as trustee provides the opportunity to enhance donor relations, but exposes the charity to liability. Gift planners need to consider how to maximize the former while minimizing the latter. This presentation begins with a detailed examination of the factors that should be considered when deciding whether a charitable organization should serve as trustee of charitable trusts, and includes a discussion of various alternatives such as corporate trustees, co-trusteeship and the use of non-trustee administrators.  MORE »

Many gift planners are not aware of the significant benefits to the donor of gifts of hard-to-value assets, such as closely-held business interests and appreciated real estate (including farm property, undeveloped property, apartment buildings, etc.). In addition, gift planners are often not familiar with how to structure and accept such gifts. In an increasingly competitive environment for charitable dollars, it is critical that gift planners know how to take advantage of every asset their donors may be able to give, not just stock and cash.  MORE »

The new focus on nonprofit governance has had a direct effect on fundraising efforts in planned giving since many nonprofits rely on the implicit trust of the community to achieve their financial goals. As competition increases for donor dollars, nonprofits have turned to enacting the spirit of Sarbanes-Oxley to ensure that the implicit donor trust is not broken. Through case studies, this presentation explores relevant Sarbanes-Oxley provisions and the impact on the planned giving officer. Best fiduciary practices are also explored.  MORE »

This session presents important insights into the motivations, philanthropic interests, and challenges of charitable donors and their families. The new climate for family philanthropy will be discussed, as well as what advisors say about the challenges in raising the topic of philanthropy with their clients, what donors say about the role of an advisor, and a framework for working with donor families.  MORE »

Staffing is an ongoing issue for gift planning offices and development offices in general. Finding and keeping people committed to and knowledgeable about the organization is a key part of successful staffing and successful fundraising. This session focuses directly on this key management concern and suggests ways managers can address their staffing issues by involving faculty in the business of gift planning solicitation.  MORE »