Since 1935, Social Security has provided a vital safety net for millions of Americans who cannot work because of age or disability. This safety net has been especially critical for Americans of Latino decent, who number more than 50 million or nearly one out of every six Americans. Social Security is critical to Latinos because it is much more…

The author characterizes himself as an experienced corporate executive, an experienced corporate board member, an active volunteer, and a pretty active donor to a number of causes that he thinks are important. But he is not a terribly experienced charitable-board member, so he sees things from the perspective of a new philanthropist and found that…

The article explains how parents can set up a trust to provide for a disabled child's financial future. The trust instrument is described and the assignment of imperative or discretionary powers to a trustee or cotrustees is considered. (DB)

Considerations in estate planning for learning disabled children are presented from the perspective of an individual who is both a lawyer and the parent of a learning disabled child. It is suggested that an important goal for parents is to train the child to be able to deal with his/her financial situation. Early training in the habit of saving…

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)

Investing school funds in repurchase agreements can be dangerous, since investment firms can fail, thereby causing schools to lose the money invested. Two methods of assuming control of repurchase agreements are described: a trust receipt and third party custody. The latter is more difficult, but more secure. (TE)

A Memphis-based attorney was asked for advice on the ethics of planned giving. The bottom line is that the donor's interests come first. (MLW)

A tax professional experienced in trusts advises college and university fund raisers and public relations professionals on trust management issues and their role in the trust relationship. Focus is on communication with the donor and on solving situation-specific problems. Examples are offered. (MSE)

Reviews historical trends in U.S. philanthropy toward Native Americans, including the "missionary and chief making era" (1819-1940s), "political leadership era" (1940s-1960s), "issues and rights era" (1960s), "institutional era" (1970s), "self-sufficiency era" (1980s), and present day efforts. Highlights obstacles that prevented the success of…

Planned giving officers represent their institution of higher education, and the best way to represent the institution is to focus on the best intentions of the donor. Failing to consider the donor's needs and wants could lead to loss of institutional credibility, reputation, and financial stability. (MLW)

Argues that to manage a tribe's investment portfolio well requires knowledge of the tribe's needs as well as of the money management industry and its concepts and language. Discusses opportunities for the investment of tribal funds, examining mutual funds, the use of investment advisors and consultants, diversification, and levels of risk. (MAB)

Four articles from this special report examine the charter school movement and whether it has the staying power to change American schooling. The articles are: (1) "Declarations of Independence" (Mark Walsh), which discusses the Boston Renaissance and Marblehead charter schools in Massachusetts, among others; (2) "Laws of the…

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…

People give major gifts because they want to express a deeply felt commitment to the institution. Ultimate gift fund raising is costly in the time and talent of the volunteers, staff, and faculty. It requires a great deal of personal attention over a period of many years. (MLW)

A marketing approach is offered for efficient college or university fund raising. The marketing formula approaches donors with a case that presents a positive image, acts as an investment prospectus, is written from the donor's perspective, and stresses the institutions's strengths, rather than its needs. (LC)