Donors constantly attempt to restrict their gifts. This article addresses the issues created when donors place such restrictions. It begins with a review of the various types of restrictions donors desire, including purpose, spending, and investment; analyzing the tax issues caused by donor restrictions; and shows why some restrictions can render a gift non-deductible. Restrictive purpose clauses and the review of a charity's options with an unworkable gift are discussed. Finally, the article focuses on spending restrictions or endowments: how to create an endowment, what spending limitations apply, and how a charity can build a "better" endowment.

Donors use a CRT to defer gain on the sale of real estate, obtain an income flow for their joint lives, and benefit charity.

This article discusses the ideal planned giving advisory council, and how to choose and attract your top prospects. This article explains the benefits of a well-run PGAC, including credibility, access, publicity, reputation, free "advice," and increased planned gifts. This paper also discusses ways that this marketing and relationship-building council differ from a committee of the board, and how to inspire collaboration that benefits their clients and your donors.

A donor contributes a portion of her real estate holdings to a DAF, creating current tax deductions and providing a source of funds for her charities for years to come.