| Foreword | p. ix |
| Preface | p. xi |
| Acknowledgments | p. xiii |
| Planned Giving: Its Characteristics and Its Importance | p. 1 |
| Planned Giving Defined | p. 3 |
| Planned Gifts | p. 3 |
| The Planned Giving Process | p. 4 |
| Planned Gifts, Donors, and Organizational Survival | p. 6 |
| Points To Ponder | p. 7 |
| The Planned Giving Process | p. 8 |
| Philanthropy and the Philanthropist | p. 11 |
| A Historical Perspective | p. 11 |
| A Lesson from History | p. 12 |
| Philanthropy and Charity | p. 12 |
| How Gifts Are Made | p. 12 |
| Why Gifts Are Made | p. 14 |
| Philanthropic Organizations: Power and Control | p. 14 |
| Points To Ponder | p. 15 |
| Planned Giving and Fundraising | p. 16 |
| The Development Office | p. 18 |
| The Annual Giving Program | p. 18 |
| Special Purposes Program | p. 20 |
| Endowment | p. 22 |
| Planned Giving | p. 23 |
| The Fundraising Mindset | p. 23 |
| Serendipitous Contributions | p. 24 |
| Obstacles to Establishing a Planned Giving Program | p. 24 |
| Points To Ponder | p. 24 |
| First Steps | p. 26 |
| Feasibility Test | p. 26 |
| How To Think about Starting | p. 27 |
| Bequests and Wills | p. 27 |
| First Steps | p. 27 |
| Complex Gifts | p. 28 |
| Unrealistic Management Expectations | p. 28 |
| Planned Gift Benefits | p. 28 |
| Wills | p. 28 |
| Response Cards | p. 28 |
| Donor Recognition Societies | p. 29 |
| Stewardship | p. 30 |
| Points To Ponder | p. 32 |
| Not-for-Profit Organizations | p. 33 |
| Mutual Benefit Organizations | p. 34 |
| Philanthropic Organizations | p. 34 |
| Not-for-Profits and Planned Giving | p. 34 |
| Points To Ponder | p. 35 |
| The Business of Philanthropy and the Practice of Planned Giving | p. 36 |
| Fundraising as a Profession | p. 36 |
| The Business of Philanthropy | p. 37 |
| The Development Department | p. 37 |
| The Practice of Fundraising | p. 38 |
| Planned Giving Professionals | p. 38 |
| Points To Ponder | p. 38 |
| Planned Gifts | p. 40 |
| Planned Gifts and How They Are Made | p. 40 |
| Outright Gifts of Appreciated Property | p. 41 |
| Life Income Gifts | p. 43 |
| Life Insurance Policies | p. 49 |
| Retained Life Estate Gifts | p. 49 |
| Charitable Lead Trusts | p. 50 |
| Bequests | p. 51 |
| Additional Ways of Making Planned Gifts | p. 51 |
| Points To Ponder | p. 52 |
| Charitable Giving Options | p. 53 |
| Gifts of Appreciated Securities | p. 57 |
| Appreciated Securities Gift Data Sheet | p. 58 |
| Sample Donor Information--Gifts of Real Estate | p. 59 |
| Real Estate Gift Data Sheet | p. 63 |
| Sample Bequest Provisions | p. 64 |
| Communication: Letting the World Know about Your Program | p. 65 |
| Communicating | p. 65 |
| Commitment | p. 66 |
| Inside the Organization | p. 66 |
| Outside the Organization | p. 67 |
| Points To Ponder | p. 69 |
| Training Guidelines | p. 70 |
| International Planned Giving | p. 72 |
| Inter-Nation Giving | p. 72 |
| The Beginnings of Change | p. 72 |
| Planned Giving: Getting Started Right | p. 75 |
| Preparing Your Action Plan | p. 76 |
| The Plan | p. 76 |
| Guide to Writing a Plan | p. 79 |
| Organizing To Begin the Planned Giving Program | p. 80 |
| Planning for Phased Growth | p. 80 |
| Staffing | p. 80 |
| Selecting the Gift Options To Be Offered | p. 81 |
| Planning the Workload | p. 81 |
| Training | p. 82 |
| Telephones and Voice Mail | p. 82 |
| Computer Software | p. 82 |
| Working with Allied Professionals | p. 82 |
| How Community Foundations Can Help | p. 82 |
| Case Study: The Development of a Planned Giving Program | p. 84 |
| Marketing Planned Giving | p. 86 |
| Why "Marketing"? | p. 86 |
| Who Are the Potential Donors? | p. 86 |
| Outreach: Communicating with Donors | p. 87 |
| The Kickoff of Your Program | p. 90 |
| Sample Response Letters | p. 92 |
| Managing the Gifts | p. 96 |
| Establishing a Sound Gift Acceptance Policy | p. 96 |
| Developing an Effective Endowment Fund Policy | p. 96 |
| Arranging for Investment Advice | p. 97 |
| Preparing Checks and Tax Reports for a Lifetime | p. 97 |
| Crediting of Gifts: Reality and Perception | p. 97 |
| Substantiating Gifts for the Donor's Tax Records | p. 97 |
| Sample Gift Acceptance Policy | p. 99 |
| Avoiding Pitfalls | p. 101 |
| "All I Need Is Your Mailing List" | p. 101 |
| Write the Will and Pay the Piper | p. 101 |
| "We Haven't Got the Staff To Make Visits" | p. 102 |
| Gifts That Are Too Expensive | p. 102 |
| "Here's the Stock ... Don't Sell It for Five Years" | p. 102 |
| Gifts That Need an Environmental Cleanup | p. 103 |
| The Fantastic Return Seeker | p. 103 |
| "We're Too New To Have a Planned Giving Program" | p. 103 |
| Gift Annuities Aren't for Everyone | p. 104 |
| Acting as Trustee | p. 104 |
| "Planned Giving Is Tomorrow. We Need the Money Now." | p. 104 |
| Conclusion | p. 105 |
| Model Standards of Practice for the Charitable Gift Planner | p. 106 |
| Glossary of Planned Giving Terms | p. 108 |
| Resources | p. 114 |
| Sample Gift Instruments | p. 118 |
| Sample Annuity Trust Forms Prepared by the IRS | p. 118 |
| Sample Unitrust Forms Prepared by the IRS | p. 130 |
| Pooled Income Fund Documents Prepared by the IRS | p. 154 |
| Sample Retained Life Estate Agreements | p. 161 |
| Sample Gift Annuity Agreements | p. 163 |
| IRS Forms for Gifts of Tangible Personal Property | p. 167 |
| IRS Form 8282 Donee Information Return | p. 168 |
| IRS Form 8283 Noncash Charitable Contributions | p. 170 |
| IRS Form 990 Return of Organization Exempt from Income Tax | p. 176 |
| Index | p. 183 |
| About the Authors | p. 187 |
| Table of Contents provided by Syndetics. All Rights Reserved. |
