Publications

Unpleasantness must occasionally intrude upon even the most peaceful of lives, and PGOs will likely find themselves interacting with attorneys from time to time. To help gird you for these encounters, this publication provides you herewith (as the attorney might say) a guide to some of the important differences between attorneys and the rest of […]

Not all of the IRS’s rulings on charitable remainder trusts are bad news these days.  The Service recently issued Private Letter Ruling 9550026, in which it provided charities and donors with a road map for successfully accelerating a portion of the charity’s interest in a CRUT.  The plan permits a donor to let a share […]

Egbert Entrepreneur, age 58, responds to a solicitation in Charity’s newsletter which reads: “Save Big Taxes — Let Us Plan the Disposition of Your Retirement Benefits for You!” Egbert explains to Peter Grasping Oglethorpe, who is Charity’s PGO, that and acquaintance lent him a copy of the newsletter at a recent cocktail party. He says […]

When an enterprising planned giving officer embarks on a “bequest program,” he or she usually has in mind an organized campaign to encourage friends of the charity to remember the institution in their wills or living trusts. This sense of “bequest” is actually something of a misnomer. A gift which a donor makes by will […]

Three perennial hazards face the planned giving officer in interactions with prospective donors: conflicts of interest; undue influence; and the unauthorized practice of law. Any one of these hazards can mean at least embarrassment and poor donor relations, and at worst a protracted lawsuit. The employment of simple safeguards can greatly reduce such risks. Conflicts […]