Literaturnachweis - Detailanzeige
| Autor/in | Weinberg, Barry M. |
|---|---|
| Institution | Rockingham Community Coll., Wentworth, NC. |
| Titel | A Planned Giving Primer for Rockingham Community College Foundation Board Members. |
| Quelle | (1999), (14 Seiten)
PDF als Volltext kostenfreie Datei |
| Sprache | englisch |
| Dokumenttyp | gedruckt; online; Monographie |
| Schlagwörter | Leitfaden; Community Colleges; Corporate Support; Donors; Educational Finance; Financial Support; Fund Raising; Long Range Planning; Public Support; School Funds; Trusts (Financial); Two Year Colleges |
| Abstract | This document provides an explanation of various ways individuals, groups, and corporations can financially support Rockingham Community College through planned giving, previously known as "deferred giving." Planned giving, which is defined as a deliberate, well-thought-out act of contributing an asset or assets to a charitable organization, has been an untapped resource for community colleges. Four basic categories of planned gifts are mentioned: outright gifts of appreciated assets which result in tax consequences in their giving (stocks, real estate); gifts which retain an income or benefit for the donor (trusts); gifts which pass assets to heirs (trusts); and gifts left to the college through a will or bequest. Bequests are discussed, including their various forms: specific bequests, residuary bequests, and contingent bequests. Life income plans are also detailed, followed by possible gains in income tax deductions. Other types of donations that are explained are charitable gift annuities, charitable remainder trusts, charitable lead trusts, life insurance, pooled life income funds, and retained real estate. Each section describes the process for setting up the planned gift, and provides profiles of potential donors who would most likely contribute and benefit from these forms of giving. (JJL) |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
| Update | 2004/1/01 |
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