Under federal income tax law and regulations, charitable remainder trusts are tax-exempt entities that are not generally liable for income or capital gain tax on the earnings of the trust — so long as the earnings stay in the trusts. Once payments are made to non-charitable beneficiaries, however, very different rules apply. Donors, fiduciaries, and …Read More

Over the years, we have observed a wide range of approaches to the use of planned giving techniques in capital campaigns. In some cases, for example, campaigns are conducted with well-defined goals for outright contributions over a specified period of time. In these instances, campaign guidelines have traditionally credited only outright gifts or near-term pledges …Read More