This case study illustrates how a private non-operating foundation can make a distribution to a donor advised fund to meet the minimum distribution requirement, while deferring a decision on the ultimate charitable distributees.

Megatrend: "a large over-arching direction that shapes our lives for a decade or more." As gift planners, our work is being shaped by the confluence of existing and emerging megatrends, dramatically affecting the way we work, our alliances, and the donors, prospects and charities we serve. Our ability to understand these trends and adjust our thinking and acting spell the difference between success, mediocrity or failure in the future. This article explores the impact of four megatrends on the charitable gift planning industry and offer insights for success from seasoned gift planners across the country.

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.

"What do you want from me?" This and other questions arise as nonprofit gift officers and professional advisors approach working together. Experience has shown that effective partnerships can result in significant benefits and rewarding experiences for all involved. This article details how that can be achieved, including discussion of the goals, motivations, and appropriate roles of both professionals; best practices of meaningful collaboration; and practical solutions to potential problems.