Paratus Consultants LLC (Paratus) submitted an agenda request (Request) to the Financial Accounting Standards Board, urging reconsideration on whether nonprofits should recognize unconditional promised donor contributions as income before reliable evidence shows the donation will materialize.

A Flip-CRUT allows the donor to remove the stock from her taxable estate, create an income tax deduction, and increase her future cash flow.

Endowments are in crisis, threatened by internal challenges such as spiraling administrative costs, proliferating small funds, missing documents, and alignment of revenue, as well as external threats such as poor investment returns, lawsuits, legislation, and potential taxation. Yet endowments are essential to the long‐term stability and viability of the nation's nonprofits. In this article, which is a must for nonprofit managers as well as gift officers who solicit endowed gifts, you learn nine management best practices to improve donor engagement and avoid the abyss.

Divorced clients successfully decouple from a CRT and maximize the value of their respective income interests.