Planned giving
From Wikipedia, the free encyclopedia
Planned Giving is an area of fundraising that refers to several specific gift types that can be funded with cash or property. These gift vehicles are based on United States tax law. The specific rules of planned giving are defined by the United States Congress and the Internal Revenue Service. Although Canada has adopted some aspects of planned giving, it is generally seen as a form of fundraising that is uniquely related to the United States.
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.
[edit] Types of Planned Gifts
- 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
[edit] External links
- The National Committee on Planned Giving
- Leave a Legacy - An informational page by NCPG
- Planned Giving Today
- Planned Giving Design Center
- The American Council on Gift Annuities
- The Stelter Company - Planned Giving Web, eMarketing, Publication, Training and Planned Giving Prospect Identification
- Crescendo Interactive - Planned Giving Software, Services, Websites and Marketing
- PGCalc - Planned Giving Software
- GiftCollege - eLearning for Gift Planners
- GiftLegacy - Planned Giving Websites
