Planned Giving Insights (70)

Change in Disclosure Requirements for Names of Split-Interest Trusts

Published by Alison O'Carroll on January 17, 2012

APrice Waterhouse Coopers alert reports that organizations filing Schedule R, Related Organizations and Unrelated Partnerships, will no longer have to disclose the names of split-interest trusts in Part IV of that schedule. Schedule R is part of a charity’s annual tax filing, IRS Form 990 - Return of Organization Exempt From Income Tax.

disclosure requirements, split-interest trusts, charitable trusts

1 minute read

Gift and Estate Planning in the Digital Age

Published by Alison O'Carroll on January 12, 2012

The rapidly increasing use of “digital files” – on smartphones or computers – is something to take into account as you advise prospects on estate planning.

digital estate planning, estate planning, donor relations

1 minute read

The IRA Charitable Rollover: What Next?

Published by Bill Zook on January 9, 2012

The IRA charitable rollover came into being with the Pension Protection Act of 2006. It expired at the end of 2007, but was extended in the fall of 2008 retroactively from the first day of 2008 through the end of 2009. It expired again at the end of 2009, then was extended again in December 2010, retroactively from the first day of 2010 through the end of 2011. Now it has expired again. What’s next?

IRA Charitable Rollover, 2012 predictions

1 minute read

Is Your Organization Ready to Launch a Gift Annuity Program?

Published by Bill Laskin on December 19, 2011

An organization generally commits to launching a gift annuity program after research and planning is presented to the Board for approval. Planning may be done by a Board or staff member, volunteer, or consultant. Some organizations wait until all components of the program have been decided before issuing their first annuity. Others close their first gift, then create their gift administration plan. Most charities do some planning to get started and work out the rest later.

gift annuities, gift annuity readiness, launching a gift annuity program

1 minute read