This article serves as an introduction to a symposium on the Employee Retirement Income Security Act of 1974 and its labor law considerations. Commentary is offered on reporting and disclosure, fiduciary responsibilities, vesting, funding, and miscellaneous provisions. (LBH)

Consideration of errors and omissions insurance under ERISA demands a brief review of pre-ERISA trustee liability insurance law in this symposium report for historical and practical perspective. Specific problems are discussed, and it is concluded that the purchase of insurance should not lull a fiduciary into a false sense of security.…

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)

If a non-profit institution wants to prepare for the future, there are certain things to examine that involve both facts and attitudes, real patterns in the world along with social patterns. The points discussed cover psychological behavior and economic facts. (LBH)

Clare Boothe Luce left a special trust whose sole purpose is to "encourage women to enter, study, graduate, and teach" science. Fourteen institutions were designated by her to use money to support the advancement of female students and faculty members in science and engineering. (MLW)

Indiana University is offering parents the opportunity to purchase credit hours at 1988 rates and use them for their children's college education after 1990. The university will place money from certificate sales in a trust managed by an independent financial adviser, who will invest the funds. (MLW)

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…

Information from the 1978 Comparative Performance Study and investment questionnaire conducted by the National Association of College and University Business Officers is presented. One hundred forty-four institutions provided information about 164 investment pools. The Comparative Performance Study provides participating institutions with…

This document presents a compilation of facts and trends on American philanthropy for the year 1973. Emphasis is placed on donors, recipients, sources of philanthropy (individuals, bequests, foundations, and corporations), and areas of philanthropic opportunity (religion, education, health and hospitals, social welfare, arts and humanities, civic…

This section of the journal consists of ten articles covering various topics of interest to parents of handicapped children. (DLS)

After "money in general" colleges want "more endowed funds," according to a survey sponsored by the Council on Financial Aid to Education. This article describes 10 steps to facilitate additional funds for endowment. (LBH)

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)

The executive summary of of TIAA-CREF's Special Trustee Joint Committee's report "TIAA-CREF: The Future Agenda," cites new accumulation funds and pay-out vehicles; transferability of annuity accumulations; reporting, services, and planning for policy holders and institutions; and governance and implementation. (MLW)

Governor Blanchard of Michigan announced that the IRS planned to allow parents to participate in the state's prepaid-tuition program without paying additional federal income tax. A broader ruling will take additional time to formulate. The federal government is considering a national plan to allow tax breaks for college savings. (MLW)