It is argued in this book that while there can be a significant payoff for deferred giving programs, it is important to determine their cost effectiveness. Modern business methods of cost accounting, benefits analysis, and actuarial and econometric forecasting are applied to the Pomona College plan, whose study was supported by Lilly Endowment,…

The cost effectiveness of the Pomona Plan, a well-established annuity and trust program, is examined. The historical development of the deferred-giving plan, its ability to elicit support, and methodologies for evaluating gift values and related costs are discussed. (Author/SF)