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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 | |