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In this “Gift Planner Profile,” we talk with Judith Pillon, director of gift planning at the University of California at Los Angeles. With 15 years of experience in the field of planned giving, Ms. Pillon shares her thoughts on the importance of bequests to a successful development program. Give & Take: Tell us a little …Read More
Many donors and endowment managers would agree that the performance of the Dow Jones Industrial Average and the broader investment markets as well have been somewhat disappointing since the end of the meteoric increases of the 1990s. History has shown us that various fund-raising approaches are affected in different ways by changes in the economy. …Read More
In March, the Council for Aid to Education (CAE), a subsidiary of the RAND Corporation, released a summary of its annual Voluntary Support of Education report. This report indicates that bequest income to reports colleges and universities in the year ended June 2001 amounted to a record $2.43 billion, an increase of 12% over 2000 …Read More
Whether your goal is to focus donors’ attention on ways to give through their long-range financial plans or to seek those who may have already made such plans or be interested in exploring such possibilities, a carefully planned bequest information program can form the basis of an effective gift planning effort. Replenish endowment The press …Read More
Those who have been involved in nonprofit fund development for a period of time may have seen a pyramid that is sometimes used to illustrate the distribution of gifts that might be expected as a result of a well-executed fund-raising effort. The premise is that the majority of gifts will primarily come from a broad …Read More
Test yourself with the following True/False questions involving the sum of $10,000. 1. $10,000 is the amount that may be given free of gift tax each year to individuals. T ( ) F ( ) 2. All gifts of stock valued at more than $10,000 require a qualified appraisal. T ( ) F ( ) …Read More
Memorial gifts are an integral part of many fund-raising programs. In some instances individuals will make a gift to an institution in memory of a friend or loved one only at the suggestion of the honoree’s family. Some refer to this type of memorial gift development program as the “gifts in lieu of flowers” approach. …Read More
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
In this “Gift Planner Profile” we speak with George Elder, headmaster of Lausanne Collegiate School in Memphis. Dr. Elder discusses an unexpected gift the school recently received and explains why he takes an active role in fund-raising efforts. Give & Take: How long have you been a headmaster? How long have you been at Lausanne? …Read More