According to various industry studies, charitable gift annuities are the second-most popular planned giving strategy after bequests. Although very popular due to their relative ease of use with donors and planned giving professionals, the economics of gift annuities and their attractiveness when compared to traditional investment alternatives can some-times be a mystery. Defining the gift …Read More

The pooled income fund is a split-interest gift arrangement authorized by IRS Code section 642 (C) that was enacted as part of the Tax Reform Act of 1969. It is a special charitable trust maintained by a charity for the benefit of multiple contributors. Individuals or couples make gifts to the fund, which are then …Read More

As pointed out in the July Give & Take cover story, “Giving Reaches Record Levels,” many organizations that have relatively new planned gift development efforts have experienced rapid growth of their planned giving receipts in recent years as the fruits of their labor begin to pour in. Meanwhile, a number of more well-established, mature programs …Read More