Chapter 36: Planned Giving Principles

Planned giving provides powerful, and sometimes complex, methods for donors to give. The array of options–estate gifts, charitable gift annuities, charitable remainder trusts, charitable lead trusts, and more–can sometimes be intimidating. But understanding the concepts behind these instruments can help fundraisers provide real value to donors and nonprofits. These strategies can help donors to accomplish their philanthropic goals while benefitting from flexibility in gift timing, increased income, and decreased income, capital gain, and estate taxes. This chapter reviews planned giving motivations, methods, and messages as well as key donor audiences. Nonprofits can benefit by receiving large gifts from a donor’s wealth and planned giving strategies enable fundraisers to provide donors with options beyond relying on current income.