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Ridenour, James F.; Munger, Peter L. – CASE Currents, 1983
Three methods for reporting the value of a deferred gift are described: the tax method, net realizable value, and fair market value. Three major categories of deferred gifts are identified: pooled income funds, charitable remainder trusts, and charitable gift annuities. (MLW)
Descriptors: Donors, Educational Finance, Fund Raising, Higher Education
Munger, Peter L.; Ridenour, James F. – Business Officer, 1983
Information on three categories of deferred gifts, deferred gift valuation, and reporting on deferred gifts are presented, based on the NACUBO publication entitled "Management Reporting Standards for Educational Institutions: Fund Raising and Related Activities." In addition, a summary is presented of the results of a 1982 informal…
Descriptors: Educational Finance, Financial Policy, Financial Support, Higher Education
