Examine individual changes

''''Planned giving''' is an area of [[fundraising]] that refers to several specific gift types that can be funded with cash, equity, or property. These gift vehicles are commonly based on [[United States]] [[tax law]], but [[Canada]], the [[United Kingdom]], and other nations are beginning to establish similar laws. In the United States, the specific rules of planned giving are defined by the [[United States Congress]] and the [[Internal Revenue Service]]. Planned gifts are referred to as such because they require more planning, negotiation and counsel than an outright gift. Planned gifts involve an arrangement between a donor and a [[non-profit]] organization, whereby the donor takes a partial [[tax deduction]] for the gift and then receives an income stream from the non-profit. Planned giving programs are popular among thousands of colleges, universities, hospitals, museums and community foundations in the United States. ==Types of planned gifts== By far, the most commonly utilized planned gift is the [[bequest]] of property through a person's final will. Other types include: *[[Charitable bargain sale]] *[[Charitable Gift Annuity (CGA)]] *[[Charitable Remainder Annuity Trust (CRAT)]] *[[Charitable Remainder Unitrust (CRUT)]] *[[Charitable remainder trust]] *[[Charitable lead annuity trust]] *[[Charitable lead trust]] *[[Donor Managed Investment Account]] *[[Pooled income fund]] *[[Retained life estate]] *[[Testamentary life income]] ==Assets to give== *[[Security (finance)|Securities]] *[[Company|Business Interests]] *[[Cash]] *[[Life insurance]] *[[Personal property]] *[[Real estate]] *[[Retirement plan]] ==External links== Organizations *[http://www.pppnet.org/ Partnership for Philanthropic Planning (formerly NCPG)] *[http://www.leavealegacy.org/ Leave a Legacy - An informational page by PPP] *[http://www.wm.edu/npgi/ National Planned Giving Institute] *[http://www.acga-web.org/ The American Council on Gift Annuities] Vendors *[http://www.donorsearch.net DonorSearch.net] *[http://www.pgdc.com/usa/ Planned Giving Design Center] *[http://www.pgtoday.com/ Planned Giving Today] *[http://www.pgresources.com/ Planned Giving Resources - Gift Planning Consultation, Administration, Marketing and Training] *[http://www.plannedgiving.com PlannedGiving.com - http://plannedgiving.com/] *[http://www.crescendointeractive.com/ Crescendo Interactive - Planned Giving Software, Services, Websites and Marketing] *[http://www.stelter.com/ The Stelter Company - Planned Giving Web, eMarketing, Publication, Training and Planned Giving Prospect Identification] *[http://www.pgcalc.com/ PG Calc - Planned Giving Software and Services] *[http://www.futurefocus.net/ FutureFocus - Planned Giving websites for small nonprofits] *[http://www.virtualgiving.com/ VirtualGiving, Inc - Planned Giving Websites & Marketing] *[http://www.plannedgivingcompany.com/ The Planned Giving Company - Planned Giving marketing & consulting] [[Category:Philanthropy]] [[ja:プランド・ギビング]]'