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| Foreword | |
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| Preface | |
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| Acknowledgments | |
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| Planned Giving: Its Characteristics and Its Importance | |
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| Planned Giving Defined | |
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| Planned Gifts | |
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| The Planned Giving Process | |
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| Planned Gifts, Donors, and Organizational Survival | |
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| Points To Ponder | |
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| The Planned Giving Process | |
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| Philanthropy and the Philanthropist | |
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| A Historical Perspective | |
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| A Lesson from History | |
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| Philanthropy and Charity | |
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| How Gifts Are Made | |
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| Why Gifts Are Made | |
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| Philanthropic Organizations: Power and Control | |
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| Points To Ponder | |
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| Planned Giving and Fundraising | |
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| The Development Office | |
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| The Annual Giving Program | |
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| Special Purposes Program | |
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| Endowment | |
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| Planned Giving | |
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| The Fundraising Mindset | |
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| Serendipitous Contributions | |
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| Obstacles to Establishing a Planned Giving Program | |
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| Points To Ponder | |
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| First Steps | |
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| Feasibility Test | |
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| How To Think about Starting | |
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| Bequests and Wills | |
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| First Steps | |
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| Complex Gifts | |
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| Unrealistic Management Expectations | |
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| Planned Gift Benefits | |
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| Wills | |
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| Response Cards | |
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| Donor Recognition Societies | |
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| Stewardship | |
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| Points To Ponder | |
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| Not-for-Profit Organizations | |
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| Mutual Benefit Organizations | |
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| Philanthropic Organizations | |
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| Not-for-Profits and Planned Giving | |
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| Points To Ponder | |
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| The Business of Philanthropy and the Practice of Planned Giving | |
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| Fundraising as a Profession | |
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| The Business of Philanthropy | |
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| The Development Department | |
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| The Practice of Fundraising | |
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| Planned Giving Professionals | |
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| Points To Ponder | |
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| Planned Gifts | |
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| Planned Gifts and How They Are Made | |
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| Outright Gifts of Appreciated Property | |
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| Life Income Gifts | |
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| Life Insurance Policies | |
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| Retained Life Estate Gifts | |
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| Charitable Lead Trusts | |
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| Bequests | |
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| Additional Ways of Making Planned Gifts | |
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| Points To Ponder | |
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| Charitable Giving Options | |
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| Gifts of Appreciated Securities | |
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| Appreciated Securities Gift Data Sheet | |
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| Sample Donor Information--Gifts of Real Estate | |
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| Real Estate Gift Data Sheet | |
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| Sample Bequest Provisions | |
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| Communication: Letting the World Know about Your Program | |
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| Communicating | |
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| Commitment | |
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| Inside the Organization | |
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| Outside the Organization | |
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| Points To Ponder | |
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| Training Guidelines | |
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| International Planned Giving | |
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| Inter-Nation Giving | |
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| The Beginnings of Change | |
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| Planned Giving: Getting Started Right | |
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| Preparing Your Action Plan | |
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| The Plan | |
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| Guide to Writing a Plan | |
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| Organizing To Begin the Planned Giving Program | |
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| Planning for Phased Growth | |
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| Staffing | |
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| Selecting the Gift Options To Be Offered | |
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| Planning the Workload | |
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| Training | |
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| Telephones and Voice Mail | |
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| Computer Software | |
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| Working with Allied Professionals | |
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| How Community Foundations Can Help | |
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| Case Study: The Development of a Planned Giving Program | |
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| Marketing Planned Giving | |
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| Why "Marketing"? | |
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| Who Are the Potential Donors? | |
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| Outreach: Communicating with Donors | |
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| The Kickoff of Your Program | |
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| Sample Response Letters | |
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| Managing the Gifts | |
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| Establishing a Sound Gift Acceptance Policy | |
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| Developing an Effective Endowment Fund Policy | |
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| Arranging for Investment Advice | |
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| Preparing Checks and Tax Reports for a Lifetime | |
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| Crediting of Gifts: Reality and Perception | |
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| Substantiating Gifts for the Donor's Tax Records | |
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| Sample Gift Acceptance Policy | |
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| Avoiding Pitfalls | |
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| "All I Need Is Your Mailing List" | |
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| Write the Will and Pay the Piper | |
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| "We Haven't Got the Staff To Make Visits" | |
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| Gifts That Are Too Expensive | |
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| "Here's the Stock ... Don't Sell It for Five Years" | |
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| Gifts That Need an Environmental Cleanup | |
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| The Fantastic Return Seeker | |
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| "We're Too New To Have a Planned Giving Program" | |
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| Gift Annuities Aren't for Everyone | |
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| Acting as Trustee | |
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| "Planned Giving Is Tomorrow. We Need the Money Now." | |
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| Conclusion | |
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| Model Standards of Practice for the Charitable Gift Planner | |
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| Glossary of Planned Giving Terms | |
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| Resources | |
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| Sample Gift Instruments | |
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| Sample Annuity Trust Forms Prepared by the IRS | |
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| Sample Unitrust Forms Prepared by the IRS | |
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| Pooled Income Fund Documents Prepared by the IRS | |
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| Sample Retained Life Estate Agreements | |
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| Sample Gift Annuity Agreements | |
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| IRS Forms for Gifts of Tangible Personal Property | |
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| IRS Form 8282 Donee Information Return | |
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| IRS Form 8283 Noncash Charitable Contributions | |
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| IRS Form 990 Return of Organization Exempt from Income Tax | |
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| Index | |
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| About the Authors | |