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PG Calc Feature Articles

Gifts of Gold

Many people invest in gold. Their motivations may vary, but the important reality is that your organization likely has numerous supporters with substantial holdings of gold. In many cases, these supporters could make an excellent charitable gift with some or all of their gold. There are, however, several special considerations to be aware of when discussing a gift of gold with a donor.

It’s a Great Time to Consider a Retained Life Estate

For many donors, their home is their most valuable asset. They most likely plan to live there for many years and it would never occur to them that they could use their home to make a charitable gift. Likewise, there are many donors with a valuable second home that they continue to use regularly and have never considered giving to charity. In both cases, the retained life estate may offer the key to unlocking just such a gift.

Gift Planning in a Nervous Market

In 2009, the financial crisis was in its infancy, the stock market was plunging, and no one was sure where it would all end.  In response, PG Calc staff devoted substantial energy to analyzing and discussing with our clients gift planning in a down economy.  Six years later, most donors no longer fear that we may be entering an economic depression, but the financial markets remain volatile and many donors remain nervous about their financial futures. 

Computing the Value of a Future Bequest

We are asked regularly by clients for help estimating the value of a known bequest intention that will occur at some unknown time in the future, when the donor dies. There are two common approaches to making this determination, the life expectancy approach and the mortality approach.

Making the Right Choice between a CGA and a CRT

There are some situations where either a charitable gift annuity (CGA) or a charitable remainder trust (CRT) would be appropriate, and other situations where one or the other is clearly preferable. This article will explore some of the considerations that should go into making a well-informed choice between the two.

To view and/or print a copy of this article, click this link: http://www.pgcalc.com/about/featured-article-june-2011.htm

Bequest-like Gifts That Don't Require a Will

Charitable bequests - charitable gifts made by will - are by far the greatest source of funds from planned gifts. It is commonly held that roughly four fifths of all funds raised through planned gifts are in the form of bequests.

Planned Giving Across State Lines

If your organization has a purely “local” donor base, your planned giving program may not be affected by the laws of any state other than your own. But what happens when a key supporter moves to another state yet still wants to benefit the organization, whether through a charitable gift annuity or simply a bequest? Even charities that routinely work with donors throughout the country have to be mindful of all the ways legal and operational issues can have an impact on planned giving activity.

State Regulation of Gift Annuities - It's Not As Bad As You Think!

When it comes to state regulation of gift annuities, the specific requirements of the most regulated states garner the most attention. But there are only 10 of those states. A charity can satisfy the regulatory requirements of the 40 other states with relative ease and speed. Working from the least regulated to the most regulated, the states can be broken down as follows:

Beyond Charitable Rollovers: IRAs and their IRD Cousins

It’s clear – even to Congress – that donors and charities have been very pleased with the temporary IRA charitable rollover provision contained in the Philanthropy Protection Act of 2006.  Although the IRA charitable rollover expired at the end of December 2014, the gift planning community is working hard to convince lawmakers to continue, and ideally to expand and make permanent, the tax incentives for using IRAs to make charitable gifts during life.

Stuck in the Middle?

There’s always going to be some minimum funding amount for a charitable remainder trust (CRT). Anything less simply won’t be sufficient. In such a situation, do you somehow try to make a CRT work anyway, or is it better to focus on either a charitable gift annuity (CGA) or some other alternative? As you might expect, it depends.

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