As part of their commitment in the 2022 School Resource Management Strategy to research good practice and share findings with the sector, the Department for Education (DfE) commissioned CooperGibson Research (CGR) and St. Mary's University, to conduct qualitative research exploring school and trust business practices. The research aimed to better…

Over the past 2,000 years, the concept of charity has moved from the personal care of the poor mandated by religious conviction to a multibillion dollar business. The culture of technological efficiency helped create this transformation. The authors explore the origins of charity and show how technology has drastically altered its form and…

It is a wonderful surprise when an executor calls to inform that one's college has been remembered in an individual's estate, either for a future gift or one that is being distributed. Leaving this legacy often enriches the final years of a donor's life. But too often, these opportunities are left to chance because community college development…

There's an urban legend which holds that community college graduates who go on to earn degrees at other institutions develop a stronger loyalty to the college that granted their highest degree. Perpetuating this legend is a limiting belief that keeps fundraising professionals from taking necessary steps to fully develop the potential that exists…

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…

Troubled by the difficulties of training teachers in Liberia, President Ellen Johnson Sirleaf says she hopes to attract them from U.S. colleges and universities. Sirleaf envisions the Liberian Education Trust as a way to help repair a country devastated by two civil wars. The trust seeks to raise money so that the West African country can build 50…

The annuity and trust income program (deferred giving) permits donors to give more than they thought they could. Suggestions for establishing and monitoring such programs are offered in this article, which is a condensation of remarks at the National Conference on Trusteeship. (Author/LBH)

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)

Describes how Iowa State University's mishandling of a bequest of farmland (the land was sold despite a directive that it be maintained by the university) cut to the heart of both its own credibility and the region's source of pride. (EV)

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)

Offers strategies for teachers of the gifted to increase their budgets through fund development, including annual giving, capital campaigns, endowments, and planned giving, such as irrevocable and revocable charitable gifts. Teachers are urged to do research, follow procedures, get organized, keep accurate records, appoint strong leadership, and…

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)