Planned Giving Insights (66)

Recent Amendment to Tennessee’s Gift Annuity Law

Published by Edie Matulka on May 22, 2012

Certain aspects of Tennessee’s gift annuity law, relating to reserve fund requirements and submission of annual financial information, have been amended effective April 16, 2012.

state registration, TN gift annuity state regulation, updates to state registration laws

IRD Begets ITRD, the “Other Death Tax”

Published by Bill Zook on May 11, 2012

Last month I presented a Webinar on taxation basics for gift planners. Somewhat to my own surprise, when I was preparing the accompanying paper, I found myself covering the topic of income in respect of a decedent (IRD) in the same section as the topic of estate taxes. It’s now several weeks later, and I remain convinced I made the right choice.

working with donors, charitable giving and taxes, tax incentives on charitable giving

1 minute read

Who Says You Need Planned Giving in a Campaign? We do!

Published by Ann McPherson on May 9, 2012

A campaign is a special event in an organization’s life, so it requires a different way of thinking about planned giving. Contrary to what some believe, there are no data supporting the theory that outright giving will decrease if planned giving is introduced. What the data do show is that only the composition of gifts will change.

working with development colleagues, capital campaigns, integrated fundraising

2 minute read

Could it Be … a New Pooled Fund Gift?

Published by Gary Pforzheimer on May 4, 2012

We receive a lot of interesting calls to our Support line, but lately there’ve been a few on a topic I haven’t encountered in a while. I just took a call today from an organization with a small Pooled Income Fund (PIF) that has a new donor who wants in.

pooled income funds, Federal Reserve, charitable deduction

1 minute read