The document discusses strategies for developing planned giving programs and building endowments. It defines planned gifts as commitments that require professional planning from attorneys, financial counselors, and tax planners. It recommends establishing a wills society and using wealth data strategically to promote planned giving as a secondary request for capital and endowment programs. Building a strong planned giving program requires commitment of funds, personnel, time and patience. Stories of past planned gifts are effective for inspiring future donors. Endowments are best grown through realistic budgeting and credible investment oversight by a board committee.