Managing Foundations and Charitable Trusts: Essential Knowledge, Tools, and Techniques for Donors and Advisors
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Chapter One: The Basics of Charitable Giving.
Chapter Two: Tax Incentives and Limitations.
Four Powerful Tax Incentives.
Details on Tax Deduction Limits.
Finding the Best Giving Strategy.
The $1.6 Trillion Loss.
Chapter Three: Charitable Planning and Taxes.
Tax Planning Complexity.
Guidelines for Analytical Expenditure; Or, is Analysis Worth it?
What to Do When Tax Rates are Uncertain.
Timing of Gain Realization.
Charitable Remainder Trusts and Deferral.
Chapter Four: Planning with Charitable Lead Trusts and Charitable Remainder Trusts.
Charitable Lead Trusts.
Charitable Remainder Trusts.
Flexibility and Irrevocability.
Chapter Five: Foundations and Children.
Bringing Families Closer.
Providing Valuable Skills.
Chapter Six: Benefits of Giving While You’re Still Alive.
Create a Legacy.
The Problem with Waiting.
From the Grave: Control—But Not Too Much.
What About Too Little Direction?
Who Gets Control?
Chapter Seven: Effective Foundations: The Business of Philanthropy.
The Mission Revisited.
Know Your Charities.
Governing for Effectiveness.
Approaches to Grant Making.
You Get What You Negotiate.
Stand on the Shoulders of Others.
Outside Experts Can Make the Difference.
Types of Support: Periodic versus Endowment, General versus Program.
Is Measurement Worthwhile?
Give Wisdom in Addition to Wealth.
Exercise of Leverage.
Make Foreign Donations Deductible.
Use Public Relations Effectively.
Create Financial Leverage through Tax-Exempt Financing.
Let Your Foundation Do the “Dirty” Work.
Chapter Eight: The Road to Hell Or, Beware of Unintended Consequences.
Private Charity and Unintended Consequences.
Fungible Money and Inadvertent Funding of Terrorism.
How to Give Restricted Grants.
Poverty – Again.
Chapter Nine: Developing an Appropriate Foundation Investment Policy.
What to Include in an Investment Policy.
Chapter Ten: Developing and Implementing a Foundation Asset Allocation Policy.
Differences between Corporation and Foundation Investment Plans.
The Seven Deadly Sins of Foundation Asset Allocation.
Developing a Good Asset Allocation Policy.
Should an Asset Allocation Policy Change over Time?
Capturing the Rebalancing Bonus.
Active Management versus Indexing.
Who Is Responsible for the Asset Allocation Policy?
Chapter Eleven: Main Themes in Legal Compliance.
Some Compliance Errors May Seem Funny, But They're Not.
A Fail-Safe System.
Chapter Twelve: Fraud, Inflation, and Market Risk.
Baptist Foundation of Arizona Case.
The Bre-X Fraud.
Fraudulent, or Not? You Decide.
What is XYZ?
How Will Social Security End?
Inflation – A Brief History.
Foundations and Endowments are Highly Exposed to Inflation.
Chapter Thirteen: Other Planned Giving Vehicles.
Charitable Gift Annuity.
Gift Annuities versus Regular Annuities.
Partial Exclusion of Annuity Payments from Income Tax.
Charitable Gift Annuity versus CRT.
Remainder Gifts with Retained Life Estate.
Pooled Income Funds.
Chapter Fourteen: Donor Advised Funds.
Guidelines – Highlights.
Fees and Costs.
Chapter Fifteen: Building Assets with Charitable Planning.
Professionally Managed, Turnkey Private Foundations.
Foundation Manager's Role.
Chapter Sixteen: How to Select a Foundation Manager.
Choosing a Full-Service Manager.
Chapter Seventeen: What Can You Donate to Charity?
Publicly Traded Securities.
Nonpublicly Traded Business Interests.
Tangible Personal Property.
Intangible Personal Property.
Qualified Retirement Plans.
Chapter Eighteen: When the Shoe No Longer Fits What to do if you get tired of your private foundation, donor advised fund, charitable remainder trust, or charitable gift annuity.
Charitable Remainder Trusts.
Getting Rid of Other Charitable Vehicles.
About the Authors.