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Mid-Career
The Major Gifts Visit: Questions & Talking Points
Engaging people in the life and mission of your organization is a fascinating challenge. Know the right questions to ask, and know how to listen.
A Donor Has Concerns About Retirement Income, Part 2
A business owner is rightly worried about retirement income, since she won't be receiving a corporate pension or other benefits. How can you help her get retirement security and make a gift to your organization?
CASE STUDY: Transforming a CRT into Reliable Lifetime Payments While Preserving a Future Gift
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?
Complex Asset Checklist
Wondering what to ask? Here we highlight the key questions when helping a donor design a gift of complex assets.
Applicable Federal Rate (AFR)
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.
Turning a CGA Into Season Tickets
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.
Using a Charitable Remainder Trust to Take Care of Your Loved Ones
Cynthia and Philip, both retired professors, are married and still in love after all these years. They have a combined wealth of approximately $1 million, and each recieve Social Security and a pension.
Converting a Cabin into Long-term Security
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.
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.