The Stelter Company has combined forces with the nationally renowned research firm, Selzer & Company, to provide groundbreaking research into who names charities in their wills, when, and why. The Stelter Study of Charitable Giving is a national survey of adults age 40 and older. This article shows the previous work completed by the National Committee on Planned Giving's 2002 Survey of Donors. The results enlighten the work of charitable organizations as they cultivate likely donors in the 21^st century.

A SCRUT can increase the donors' cash flow, defer their capital gain taxes, and provide the desired benefit to charity.

The courts have been flooded with litigation involving donors attempting to enforce charitable gift restrictions, leading them to impose new rules and new enforcement remedies on charitable organizations. The opinion issued March 6, 2008, in the case involving Fisk University and the Georgia O'Keeffe Foundation, illustrates the issues. This article teaches both for-profit and nonprofit gift planners the new rules that govern restricted gifts. The gift planner learns how to help people structure restricted gifts, strategies that avoid litigation, and the strategies that prevail in litigation if this is the unfortunate result.

Using a charitable lead annuity trust, donors can transfer significant assets to charities and heirs, and in doing so, can "zero out" gift and estate taxes.