Finances

Capital Gains and Losses

Almost everything owned and used for personal or investment purposes is a capital asset.

Becoming the Beneficiary

Yuan is a career librarian, now retired. She has always worked hard and lived simply, and has savings of nearly $100,000 as a result. But Yuan has suffered numerous health issues in recent years.

Ordinary Income Tax

For gift officers, income tax is an important thing to have a handle on, because the charitable deduction reduces taxable income and therefore reduces the amount of income tax due.

Gift Tax Exclusion and Capital Gains 2015

The Gift Tax Exclusion for 2015 is $14,000 per year, per person.

What does this mean?

Taxes

Let's start by getting a handle on why having an understanding of the nuts and bolts of the tax advantages available to donors through varous gifting channels is so important to your success.

A donor wants to make a $20,000 outright gift to your organization. What's the difference to his bottom line if he: 1) writes a check for $20,000, or 2) gifts the stock, or 3) sells the stock and gifts the proceeds?

Nonprofits Fight Obama Call to Curb Charitable Deduction

President Obama’s plan to allow donors to deduct up to 35 percent of their charitable donations may look like an early Christmas gift to nonprofits

Trusts

Trusts are a key aspect of non-charitable estate planning. Yet they are important for gift officers to have a handle on, both because it works to your advantage to have a complex understanding of the potential goals and avenues available to your benefactors, and

Calculating Charitable Deductions

This page breaks down the rules involved in calculating the charitable deduction according to the following topics:

Letting a CGA Get Lunch

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.