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)

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)

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)

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)

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)

College alumni who are corporate directors have significant fund-raising potential. Charitable award programs allow corporate directors to designate nonprofit organizations to receive gifts when they die or retire; employee stock ownership programs can provide a private stock market for a potential donor seeking philanthropic opportunity and tax…

A planned giving recognition program lets donors know how much they are appreciated. The Forsyth Heritage Society at Texas A&M was formed in 1989 for donors who had their wills on file with the university. Recognition program descriptions include those at University of Miami, Amherst College, Dartmouth College, etc. (MLW)

Because Canadians are more fiscally conservative than Americans, a strong tradition of private support for higher education has not developed there. Wills programs are among the least labor-intensive methods of acquiring planned gifts. Life insurance policies are another route to take for planned giving. (MLW)

Advice for the college scholarship administrator in dealing with donors include conveying clear policies, avoiding restrictions, setting minimum endowment levels, educating estate professionals, publicizing scholarships, and having donors meet recipients. Suggestions for handling internal tasks include simplified administration, clear fees policy,…