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Archive for January, 2002

Planning Matters

Posted January 1st, 2002

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

Examining the Role of Planned Giving in Capital Campaigns

Posted January 1st, 2002

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

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