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Marianne is a widow in her early 80s. She and her husband Richard both grew up in Seattle, and were married for more than 50 years before Richard passed away. Marianne has no children, and has always assumed that she would divide her estate between her two favorite charities.
Gift officers are not Boy Scouts, but the Scouts' motto of Be Prepared fits well in the realm of the gift officer. Below, please find what we're calling guidelines but could just as well be called strategies— tactics for developing a successful gift officer modus operandi.
If someone has created a Crummey Trust you can be quite certain they're doing so in part to limit their estate tax liability.
A Crummey Trust is ideal for parents or grandparents who have some combination of the following factors:
Because a significant portion of major giving comes about via the estate planning process, it's to your advantage to understand how and when different tax advantages come into play.
In this case, there's a key difference in the way capital gains are treated if:
Do Mutual Funds make good gifts?
Do you know what to do if someone wants to make a gift of real estate to your organization? Check out the GPFG to learn more about this great opportunity for many donors and nonprofits.