Planned giving

Planned giving

Planned Giving is an area of fundraising that refers to several specific gift types that can be funded with cash, equity, or property. These gift vehicles are commonly based on United States tax law, but Canada, the United Kingdom, and other nations are beginning to establish similar laws. In the United States, the specific rules of planned giving are defined by the United States Congress and the Internal Revenue Service.

Planned gifts are referred to as such because they require more planning, negotiation and counsel than an outright gift. Planned gifts involve an arrangement between a donor and a non-profit organization, whereby the donor takes a partial tax deduction for the gift and then receives an income stream from the non-profit.

Planned Giving programs are popular among thousands of colleges, universities, hospitals, museums and community foundations in the United States.

Types of Planned Gifts

By far, the most commonly utilized planned gift is the bequest of property through a person's final will. Other types include:

*Charitable Bargain Sale
*Charitable Gift Annuity (CGA)
*Charitable Remainder Annuity Trust (CRAT)
*Charitable Remainder Unitrust (CRUT)
*Charitable Lead Annuity Trust (CLAT)
*Charitable Lead Unitrust (CLUT)
*Donor Managed Investment Account
*Pooled Income Fund (PIF)
*Retained Life Estate
*Testamentary Life Income

Assets to Give

*Securities
*Business Interests
*Cash
*Life insurance
*Personal property
*Real estate
*Retirement plan

External links

* [http://www.ncpg.org/ The National Committee on Planned Giving]
* [http://www.leavealegacy.org/ Leave a Legacy - An informational page by NCPG]
* [http://www.wm.edu/npgi/ National Planned Giving Institute]
* [http://www.pgdc.com/usa/ Planned Giving Design Center]
* [http://www.pgtoday.com/ Planned Giving Today]
* [http://www.acga-web.org/ The American Council on Gift Annuities]
* [http://www.stelter.com/ The Stelter Company - Planned Giving Web, eMarketing, Publication, Training and Planned Giving Prospect Identification]
* [http://www.pgcalc.com/ PGCalc - Planned Giving Software]
* [http://www.crescendointeractive.com/ Crescendo Interactive - Planned Giving Software, Services, Websites and Marketing]
* [http://www.futurefocus.net/ FutureFocus - Planned Giving websites for small nonprofits]
* [http://www.virtualgiving.com/ Virtual Giving, Inc - Planned Giving Websites & Marketing]
* [http://www.plannedgiving.com PlannedGiving.com - Planned Giving Marketing Solutions for Fundraisers and Non-Profits]


Wikimedia Foundation. 2010.

Игры ⚽ Поможем решить контрольную работу

Look at other dictionaries:

  • Planned obsolescence — The Centennial Light in the Livermore, California Firehouse is often cited as evidence for the existence of planned obsolescence in later produced light bulbs.[1] Planned obsolescence or built in obsolescence[2] …   Wikipedia

  • Planned community — Navi Mumbai, India is the world s largest planned city. A planned community, or planned city, is any community that was carefully planned from its inception and is typically constructed in a previously undeveloped area. This contrasts with… …   Wikipedia

  • Giving Up The Ghost — Infobox Television episode | Title = Giving Up The Ghost Series = Ugly Betty Season = 2 Episode = 9 Airdate = November 22, 2007 Production = 209 Writer = Charles Pratt, Jr. Director = Gary Winnick Episode list = Episode chronology Caption = Prev …   Wikipedia

  • Annual giving — is one of the most important areas in an organization’s fundraising efforts. Annual giving consists of many separate solicitation vehicles. When these vehicles are assembled together with skill, they can form the foundation of the institution’s… …   Wikipedia

  • International Planned Parenthood Federation — The International Planned Parenthood Federation is a global non governmental organization with the broad aims of promoting sexual and reproductive health, and advocating the right of individuals to make their own choices in family planning. It… …   Wikipedia

  • Richmond Jewish Foundation — is a charity based in Richmond, Virginia. This is a non profit organization. OverviewThe Richmond Jewish Foundation was established in 1979. Like a community foundation, it is an independent philanthropic organization working in a defined… …   Wikipedia

  • NEW YORK CITY — NEW YORK CITY, foremost city of the Western Hemisphere and largest urban Jewish community in history; pop. 7,771,730 (1970), est. Jewish pop. 1,836,000 (1968); metropolitan area 11,448,480 (1970), metropolitan area Jewish (1968), 2,381,000… …   Encyclopedia of Judaism

  • Matthew Halloran — was born to Michael and Jean Halloran July 29, 1972. After moving around a lot as a small child, he, his brother, and mother settled in Kalamazoo, Michigan where he lived with his grandparents, Dr. Donald and Carma Van Liere. Contents 1 Career… …   Wikipedia

  • Donor advised fund — A donor advised fund is a charitable giving vehicle administered by a public charity and created for the purpose of managing charitable donations on behalf of an organization, family, or individual. A donor advised fund offers the opportunity to… …   Wikipedia

  • St Francis Xavier Parish, Mackay — St Francis Xavier Parish is a Catholic parish, serving the needs of the Catholic communities living in the western and southern suburbs of Mackay, Queensland. The parish has existed since 1947, but the Church was blessed and dedicated in 1962. St …   Wikipedia

Share the article and excerpts

Direct link
… Do a right-click on the link above
and select “Copy Link”