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)

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)

"Planned giving," the term preferred over "deferred giving," should be incorporated by institutions in their development portfolios rather than risk losing the allegiance of major donors and their donations. Professionalism is seen as the hallmark of successful fund-raising. Responsibilities of the governing board are outlined.…

Private giving through gift annuities, charitable remainder trusts, and bequests is discussed. A commitment of trustees and administrators by allocating adequate money and staff is necessary. The kinds of institutional commitments that a program administrator should insist on are outlined, along with a statement of policies and guidelines. (MLW)

Virginia Wesleyan College's planned giving program reveals the importance of such a program regardless of how modest. Advice provided includes: don't defer efforts because of small staff, know long-range needs of college, don't underestimate the potential donor, publicize bequests, begin with established constituencies, and employ retired…

Charitable remainder trusts and charitable income trusts are discussed as essentials in any "marketing mix" of gift-giving options. Unitrusts and annuity trusts are described and tax benefits of the charitable income trust are explained. (MLW)

A booklet about gifts of real property used in capital campaign literature describes six ways of giving: (l) outright gift, (2) life income trust, (3) place of residence, with right to use property, (4) "bargain sale" (5) outright gift by will, and (6) gift by will, establishing a life income trust for a beneficiary. (MLW)

The Tax Reform Acts of 1976 and 1978 and their impact on charitable giving are described. Tax policy is seen to be in a state of flux with charities now no longer enjoying a favored status. The educational community needs to be alert to Congressional attitudes toward tax incentives. (MLW)

Encouragement of wills and bequests is the backbone of a good planned giving program. Methods of promotion, types of will gifts, tax aspects, identification of potential donors, a simple bequest program, program evaluation, and the need for continuity and patience are discussed. (MLW)

After an intensive study, Smith College decided on outside management as trustee for their pooled income fund. Responsibilities of the trust department are listed and a description of how the planned giving program works is provided. Management is seen as crucial to the overall success of the program. (MLW)