The best way to support charitable causes after tax reform is planned giving. Seven changes in the new tax laws that may affect donors are identified: charitable deduction, fewer deductions, fewer itemizers, increased capital gains tax, alternative minimum tax, generation-skipping tax, and retirement plan restrictions. (MLW)

Changes in fund raising because of the implementation of the 1986 Tax Reform Act are discussed. The impact on individual and corporate donors is described. Universities and colleges must increase their efforts on the state level to assure themselves a fair share of any windfall revenues and bond-issuance authority. (MLW)

Major implications for fund raising in higher education due to the Tax Reform Act of 1986 are discussed. A list of fund- raising resolutions includes: going back to basics and working harder; consequences of last year's donation rush; and answering questions on the new alternative minimum tax. (MLW)

At many colleges, contributions are up in nearly all categories including: alumni gifts, corporate and foundation grants, and planned giving. While the market crash delivered a strong jolt to donor confidence, the 1986 Tax Reform Act has had more impact on giving. (MLW)

The impact of the Tax Reform Act of 1986 on higher education is discussed. Background on the tax reform movement and the specific provisions of the 1986 law are examined. The law will reduce private donations, raise the cost of college, and raise the cost of operating institutions. (MLW)

As a result of the new tax law, many tax benefits have been reduced or eliminated, creating a number of financial challenges to colleges and universities. Most major sources of revenue are impaired, while some expenditures are likely to increase. Fund-raising methods, operating costs, and tuition payments will change. (MSE)