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| Preface | |
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| Acknowledgments | |
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| Engaging in Philanthropy | |
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| Philanthropy in the United States | |
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| Who Are the Nation's Past and Future Donors and Where Do You Fit In? Donor Motivations: Why Make a Gift? Getting Started | |
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| The Donor's Action Plan | |
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| Selecting a Charity to Benefit from Your Philanthropy. 501(c)(3) Charities | |
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| You and Charity | |
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| What Does Philanthropy Mean to You? Charities A to Z. Charities | |
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| Due Diligence | |
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| Visit the Charity | |
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| Web Resources | |
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| About the Charity | |
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| Frequently Asked Questions | |
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| The Process | |
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| President/CEO/Chancellor | |
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| Vice President for Development (Advancement) | |
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| Board of Trustees (Directors) | |
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| Development Office | |
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| Annual Giving | |
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| Major Gifts | |
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| Planned Giving | |
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| Stewardship | |
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| Gift Accounting and Processing | |
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| Computer Services | |
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| The Charity's Gift Review Committee | |
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| The Charity's Investment Policies | |
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| The Charity's Portfolio | |
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| Separately Invested Endowed Funds | |
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| Spending Provisions | |
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| Management Fees and Expenses | |
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| Conclusion | |
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| Professional Advisors, Family Members, and Your Philanthropy | |
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| Professional Advisors | |
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| Attorney | |
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| Financial Advisor | |
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| Stockbroker/Mutual Fund Companies | |
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| Certified Public Accountant | |
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| Trust Officer | |
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| Insurance Agent | |
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| Development/Planned Giving Professional | |
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| What to Ask When Selecting an Advisor | |
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| Charitable Giving and Family Dynamics | |
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| Working with Friends and Mentors | |
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| Conclusion | |
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| How Will the Gift Be Used? Endowed Funds | |
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| Frequently Asked Questions | |
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| Unrestricted Gifts | |
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| Restricted Gifts | |
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| Current Use Awards | |
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| Endowed Funds | |
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| Creating an Endowed Fund | |
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| Financing Your Endowed Fund | |
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| Fund Description | |
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| Mechanics of a Fund Description | |
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| Conclusion | |
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| Types of Charitable Gifts | |
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| Frequently Asked Questions | |
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| Annual Gifts | |
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| Pledges | |
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| Major Gifts | |
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| Planned Gifts | |
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| Gifts in Kind | |
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| Structured Gifts | |
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| Negotiating Gifts | |
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| Making the Right Decision | |
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| Conclusion | |
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| Basic Income Gifts: Charitable Gift Annuities, Deferred Gift Annuities, and Pooled Income Funds | |
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| Frequently Asked Questions | |
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| Charitable Gift Annuities | |
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| Deferred Gift Annuities | |
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| Pooled Income Funds | |
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| Conclusion | |
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| Trusts | |
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| Frequently Asked Questions | |
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| Parties to a Trust | |
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| Trust Powers | |
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| Gifts to a Minor and the Uniform Transfer to Minors Act | |
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| Gifts to a Minor and a Minor's Trust | |
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| Revocable Inter Vivos Trust (Living Trust) | |
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| Charitable Remainder Trusts | |
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| Qualified Terminable Interest Property (QTIP) with Remainder to a Nonprofit | |
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| Charitable Lead Trusts | |
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| Nongrantor Charitable Lead Trusts | |
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| Nongrantor Charitable Lead Annuity Trusts | |
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| Nongrantor Charitable Lead Unitrust | |
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| Conclusion | |
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| Gifts Through Your Estate | |
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| Frequently Asked Questions | |
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| Tax Law and Charitable Gift Planning | |
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| The Will | |
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| Parts of a Will | |
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| Suggested Language for Charitable Bequests | |
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| Legally Binding Documents for Bequests | |
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| Probate | |
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| Property Held Out of State-Ancillary Administration | |
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| Medicaid | |
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| Conclusion | |
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| Incorporating Charitable Giving and Retirement | |
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| Frequently Asked Questions | |
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| Using Planned Giving Vehicles to Assist in Retirement Planning | |
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| Retirement Vehicles for Charitable Giving | |
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| Tax Consequences of Charitable Gifts of Retirement Accounts at Death | |
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| Types of Retirement Plans | |
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| Ways to Transfer Retirement Assets to a Charity | |
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| In Summary | |
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| Conclusion | |
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| Private Foundations, Supporting Organizations, and Donor-Advised Funds | |
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| Frequently Asked Questions | |
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| Private Foundations | |
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| Supporting Organizations | |
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| Donor-Advised Funds | |
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| Conclusion | |
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| Gifts of Securi | |