Matured bequest administration is often the "orphan" of planned giving in that little attention or help is provided to planned giving staff regarding how to effectively collect these gifts. Despite the fact that deceased donor gifts are the culmination of a planned giving program, many thousands of bequest dollars remain uncollected or are collected at an unacceptably slow rate. This article provides those charged with the collection of matured donor gifts some highly practical tips and techniques (that do not necessarily require the hiring of an attorney) for collecting what is due their organization. It includes what to ask for and when, what to do if your request is ignored, how to spot problems on accounting and tax returns (including avoiding income taxes and effectively collecting IRAs/life insurance/POD accounts), how to (politely) decline a request to return your bequest, and when to join in/sit out litigation with or without an attorney. Samples of suggested letters, tax code citations, tax and probate forms are included.

Today, we submitted comments on IRS' 2026-2027 Priority Guidance Plan, concerning "new" Section 68, as amended by the One Big Beautiful Bill Act (OBBBA), for deductions by PIFs and nongrantor CLTs.

Contributing stock to a CRT, which pours into a Special Needs Trust, enables the donors to care for their child, avoid capital gains tax, and give to charity.

Gift planners often must present planned giving techniques to development officers, staff, donors, volunteers, boards, and other professionals. Presentation skills are a critical key to success in your planned giving program. This article shows how to use some proven techniques to attract your audience, gain their attention, and motivate them with your planned giving presentations.