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The Tools & Techniques of Charitable Giving
First Edition, Published November, 2001 -  396 pages

Stephan R. Leimberg
James R. Allen Jr.
Johnine R. Hays
JJ MacNab
Roger L. Shumaker
Wesley Yang
Randy L. Zipse

 Price:  $49.95

 
     

Description:

This book is a practical and thorough guide to charitable and planned giving tools and techniques, written by leading experts in the field.  It contains detailed analysis, planning examples, questions and answers, graphs, and helpful tables, forms, and samples. 

In addition to useful technical information such as when to use a charitable lead trust, and how to structure gifts from retirement plans, the book also delves into more sensitive planning issues such as how to recognize ethical dilemmas, and how to manage a planned giving team which mixes both non-profit and commercial sector advisors. 

Furthermore, it provides up-to-date analysis of charitable and planned giving trends, including the use of the Internet, information on specialized software packages, and a detailed chapter-by- chapter bibliography recommending related and timely books, articles, and websites.

This book is suitable for the following readers:

  • Planned Giving Staff

  • Development Staff

  • Attorneys

  • Accountants

  • Financial Planners

  • Insurance Agents

  • Trust Officers

  • Investment Advisors

Because the book balances cutting edge techniques with the need to avoid overly aggressive and risky planning, charities may find it advantageous to provide copies to their Advisory Board members and other commercial sector advisors with whom they work.  And since the book contains detailed  information, ranging from basic to advanced, about charitable planning tools, laws, and trends, advisors who want to include such plans in their portfolio will find this book handy in developing both sound plans for their clients and profitable working relations with non-profit organizations.

Chapter Headings:

Techniques of Charitable Planning

  1. Selling the Dream

  2. General Rules for Charitable Deductions

  3. Income Percentage Limits

  4. Gifts of Property

  5. Partial Interest Rules

  6. E-Philanthropy and Technology Issues

  7. Ethical Issues in Charitable Planning

  8. The Planned Giving Office

  9. The Planned Giving Team

Tools of Charitable Planning

  1. Bargain Sale Transactions

  2. Below-Market Interest Loans

  3. Charitable Gift Annuities

  4. Charitable Giving Using Life Insurance

  5. Charitable Lead Trusts

  6. Charitable Remainder Annuity Trusts

  7. Charitable Remainder Unitrusts

  8. Community Foundations

  9. Qualified Conservation Contributions

  10. Donor Advised Funds

  11. Pooled Income Funds

  12. Private Foundations

  13. Retirement Plan Gifts

  14. Testamentary Gifts

  15. Supporting Organizations

Appendices

  1. Planned Giving Trends

  2. Charitable Gift Annuity Rates and IRS Expected Return Multiples

  3. Charitable Remainder Trust Administration

  4. Income Percentage Limits for Lifetime Charitable Gifts

  5. Codes of Ethics

  6. IRS Filing Requirements and Forms

  7. Model Forms for Charitable Remainder Trusts

  8. Charitable Planning Software

  9. Tax Rates and Credits

  10. Valuation Issues Relating to Specific Assets

  11. Valuation Tables

  12. Charitable Planning Websites

Questions? Comments? Criticisms?
Email : jj@DeathAndTaxes.com