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Archive for December, 2002

Bequests on the Rise

Posted December 1st, 2002

In this month’s “Gift Planner Profile,” Give & Take features David Mays, Director of Gift Planning at the University of Wyoming Foundation. A graduate of Wake Forest University and the University of North Carolina law school, Mr. Mays has worked in gift planning for over ten years. Give & Take: Why did you choose a …Read More

Planning Matters

Posted December 1st, 2002

Many planned and major gifts are funded with highly appreciated assets. In the typical arrangement, the donor’s income tax deduction is based on the full fair market value of the contributed asset (including unrealized appreciation), and the donor bypasses any capital gains tax liability at the time the property is donated. The combination of income …Read More

The State of Estates in America

Posted December 1st, 2002

In recent years, studies published in the U.S. and elsewhere have revealed trends in the profiles of those who intend to include charitable contributions as part of their estate plans. A national survey sponsored by the National Committee on Planned Giving in 2000 revealed, among other things, that 8% of the population claims to have …Read More

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