Go Deeper

Gift Planning Knowledge

These pages contain the finer points of the technical stuff you need to know (or be learning). Look for new content every week, designed to stimulate new thinking and exploration.

Any gift that reaches the minimum level of a ‘major gift’ as defined by your organization deserves to have a gift agreement completed and signed. More>

Do you know what a codicil is and how it works? A codicil is a supplement that explains or modifies a will, or revokes part of one. More>

Paul Sullivan's recent article in the NYT, A Public Debate of the Wisdom of Gandolfini’s Will, is of interest to those of us who want to understand the basics of estate planning. More>

In 2000, Mr. Dearborn used $1,000,000 to establish a CRAT trust that was to pay him $80,000 annually. It suffered fairly large losses during the ensuing decade, all while continuing to pay out $80,000 per year. What if it's exhausted before the charitable remainder gift can be made? More>

Wondering what to ask? Here we highlight the key questions when helping a donor design a gift of complex assets. More>

The AFR is also known as the IRS Discount Rate. It's part of the calculation used to determine the charitable deduction for planned gifts such as charitable remainder trusts (CRTs) and gift annuities. The higher the AFR, the higher the deduction for CRTs and gift annuities, and the lower the tax-free portion of the annuity payment. More>

Rebecca is a 75-year-old widow who loves attending the opera. She has been a season-ticket holder for years, but is considering dropping her subscription because she is concerned about the cost. More>

Russell and Kathryn are 60 and 59 years old, respectively, and have no children. Russell is a doctor, and Kathryn does not work outside of the home. They are deeply committed to their favorite charity and would like to make a significant gift. More>

See why it is often WAY better for a donor to testamentary gift of a retirement fund as opposed to making a simple bequest. More>

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. More>