The document outlines 10 strategies for nonprofit fundraising in the post-COVID-19 environment for complex and major gifts. It recommends beginning with showing concern for donors' well-being. It suggests focusing initial fundraising efforts on donors with donor-advised funds, as they are more likely to donate assets already set aside for charity. Special one-time requests may work well but should identify a crisis for beneficiaries rather than the organization. Planned gifts can help address donor uncertainty. Charitable gift annuities and retained life estates in homes or farmland provide tax benefits and lifetime income. Charitable lead and income tax planning trusts allow donors tax deductions. "Charitable swaps" of appreciated assets for cash donations provide tax benefits even in
Why cash is not king in fundraising: Results from 1 million nonprofit tax ret...Russell James
This research tracks the fundraising growth of hundreds of thousands of nonprofit organizations from 2010 through 2016 to identify what predicts current and long-term fundraising growth. A key predictor is whether the nonprofit effectively pursues gifts of assets (e.g., stocks, bonds, real estate) rather than gifts of cash. This presentation reviews these comprehensive results, investigates the psychological and practical aspects of why gifts of assets are so critical for high-growth fundraising, and discusses strategies for effectively pursuing these important gifts.
These slides are taken from the graduate financial planning course "Introduction to Charitable Planning" at Texas Tech University. Details at www.EncourageGenerosity.com
According to research of giving patterns since 1966 compiled by the Giving USA Foundation, only bequests averaged an increase during recessionary periods. All
other types of giving either remained static or reported declines.
But is your planned giving program getting its fair share of the marketing budget?
We scoured the internet to find the following awesome information. And, although we can’t take credit for the research, we can take credit for the pretty charts!
So feel free to share this report with colleagues and friends (including your board). And when you’re ready to engage in serious marketing to find hidden gifts, generate
leads and cultivate relationships, we hope you’ll reach out to us: http://imarketsmart.com/contact-us
After all, our mission is to help further your mission.
ENJOY THE REPORT!
Why cash is not king in fundraising: Results from 1 million nonprofit tax ret...Russell James
This research tracks the fundraising growth of hundreds of thousands of nonprofit organizations from 2010 through 2016 to identify what predicts current and long-term fundraising growth. A key predictor is whether the nonprofit effectively pursues gifts of assets (e.g., stocks, bonds, real estate) rather than gifts of cash. This presentation reviews these comprehensive results, investigates the psychological and practical aspects of why gifts of assets are so critical for high-growth fundraising, and discusses strategies for effectively pursuing these important gifts.
These slides are taken from the graduate financial planning course "Introduction to Charitable Planning" at Texas Tech University. Details at www.EncourageGenerosity.com
According to research of giving patterns since 1966 compiled by the Giving USA Foundation, only bequests averaged an increase during recessionary periods. All
other types of giving either remained static or reported declines.
But is your planned giving program getting its fair share of the marketing budget?
We scoured the internet to find the following awesome information. And, although we can’t take credit for the research, we can take credit for the pretty charts!
So feel free to share this report with colleagues and friends (including your board). And when you’re ready to engage in serious marketing to find hidden gifts, generate
leads and cultivate relationships, we hope you’ll reach out to us: http://imarketsmart.com/contact-us
After all, our mission is to help further your mission.
ENJOY THE REPORT!
MarketSmart Words That Work: The Phrases That Encourage Planned GivingMarketSmart
What if you knew exactly which words would inspire your donors to carry out more planned giving?
Here's what you'll learn;
->Which types of donor stories will elicit the most favorable response from your planned giving prospects
->Which donor demographic is more responsive to bequest giving marketing
->Which words you should avoid to maximize legacy gift disclosures
->The right way to talk about the benefits of planned giving
->The motivational effects of tax benefits on charitable interest
These slides are taken from the graduate financial planning course "Introduction to Charitable Planning" at Texas Tech University. Details at www.EncourageGenerosity.com
The Statistics & Psychology of Baby Boomer Lifetime & Legacy GivingRussell James
In this irreverent and entertaining slide deck, Dr. James reviews nationally representative data on Baby Boomers and their lifetime and legacy donations. Beyond simple statistics, this session demonstrates how these demographic realities should change how and when you communicate fundraising information to Boomers. If you want a slide deck based on hard data that goes beyond "just so" stories with obligatory pictures of Woodstock, Vietnam, and Neil Armstrong - then this is the place for you!
Top 10 charitable planning strategies for financial advisors under the new ta...Russell James
This presentation gives the top approaches to helping your clients and growing your practice using charitable planning with special tips related to the new tax law. Participants will learn how to provide tremendous benefit to clients, while improving their own assets under management, with charitable planning. Topics include gifts from retirement plans, gifts of appreciated assets, the use of private foundations, and life insurance.
A guide to understanding charitable giving and charitable bequest giving using neuroimaging with practical examples of applications to planned gift marketing
A quick summary of the book, Inside the Mind of the Bequest Donor, reviewing results from neuroimaging and experimental psychology and how they impact planned gift marketing
Americans are some of the most generous givers on the face of the planet. They reach into their pockets and take out their checkbooks on behalf of others more often than any other industrialized nation.
MarketSmart Words That Work: The Phrases That Encourage Planned GivingMarketSmart
What if you knew exactly which words would inspire your donors to carry out more planned giving?
Here's what you'll learn;
->Which types of donor stories will elicit the most favorable response from your planned giving prospects
->Which donor demographic is more responsive to bequest giving marketing
->Which words you should avoid to maximize legacy gift disclosures
->The right way to talk about the benefits of planned giving
->The motivational effects of tax benefits on charitable interest
These slides are taken from the graduate financial planning course "Introduction to Charitable Planning" at Texas Tech University. Details at www.EncourageGenerosity.com
The Statistics & Psychology of Baby Boomer Lifetime & Legacy GivingRussell James
In this irreverent and entertaining slide deck, Dr. James reviews nationally representative data on Baby Boomers and their lifetime and legacy donations. Beyond simple statistics, this session demonstrates how these demographic realities should change how and when you communicate fundraising information to Boomers. If you want a slide deck based on hard data that goes beyond "just so" stories with obligatory pictures of Woodstock, Vietnam, and Neil Armstrong - then this is the place for you!
Top 10 charitable planning strategies for financial advisors under the new ta...Russell James
This presentation gives the top approaches to helping your clients and growing your practice using charitable planning with special tips related to the new tax law. Participants will learn how to provide tremendous benefit to clients, while improving their own assets under management, with charitable planning. Topics include gifts from retirement plans, gifts of appreciated assets, the use of private foundations, and life insurance.
A guide to understanding charitable giving and charitable bequest giving using neuroimaging with practical examples of applications to planned gift marketing
A quick summary of the book, Inside the Mind of the Bequest Donor, reviewing results from neuroimaging and experimental psychology and how they impact planned gift marketing
Americans are some of the most generous givers on the face of the planet. They reach into their pockets and take out their checkbooks on behalf of others more often than any other industrialized nation.
2017-04-04 Planned Giving Programs - Why They are Needed and How to Get One S...Raffa Learning Community
This session will explain why planned giving is important to every non-profit organization and will go through the basic steps to start a planned giving program.
Top 10 charitable planning strategies for financial advisors 2020Russell James
This presentation gives the top approaches to helping your clients and growing your practice using charitable planning with special tips related to the new tax law. Participants will learn how to provide tremendous benefit to clients, while improving their own assets under management, with charitable planning. Topics include gifts from retirement plans, gifts of appreciated assets, the use of private foundations, and life insurance.
Using "natural philanthropy" in fundraisingRussell James
Charitable giving is not a modern invention of the industrialized world. It is a natural behavior as old as humankind. In this presentation, Professor James reviews scientific research from a range of disciplines to uncover the natural origins of philanthropy and translates these scientific concepts into effective fundraising strategies. Be prepared to see how theory and science can produce powerful, practical, real-world fundraising success.
Top 10 legacy fundraising strategies from scientific research: National data ...Russell James
After fifteen years in academic research (plus more than a decade in frontline planned and major gifts fundraising), Professor James brings together scientific results from economics, neuroscience, psychology, demographics, and other disciplines to present the ten most important and effective strategies for increasing fundraising success in planned gifts. Beyond just “war stories,” this presentation gives you a deep understanding of what works – and why – in effective legacy fundraising.
Natural philanthropy: How the natural origins of donor motivations drive powe...Russell James
Charitable giving is not a modern invention of the industrialized world. It is a natural behavior as old as humankind. In this presentation, Professor James reviews scientific research from a range of disciplines to uncover the natural origins of philanthropy and translates these scientific concepts into effective fundraising strategies. Be prepared to see how theory and science can produce powerful, practical, real-world fundraising success.
The hidden code behind death-related financial decisions Russell James
Understanding the hidden code behind client decisions
in life insurance, annuities, estate planning, planned giving, end-of-life medical planning, and other death-related topics
Russian anarchist and anti-war movement in the third year of full-scale warAntti Rautiainen
Anarchist group ANA Regensburg hosted my online-presentation on 16th of May 2024, in which I discussed tactics of anti-war activism in Russia, and reasons why the anti-war movement has not been able to make an impact to change the course of events yet. Cases of anarchists repressed for anti-war activities are presented, as well as strategies of support for political prisoners, and modest successes in supporting their struggles.
Thumbnail picture is by MediaZona, you may read their report on anti-war arson attacks in Russia here: https://en.zona.media/article/2022/10/13/burn-map
Links:
Autonomous Action
http://Avtonom.org
Anarchist Black Cross Moscow
http://Avtonom.org/abc
Solidarity Zone
https://t.me/solidarity_zone
Memorial
https://memopzk.org/, https://t.me/pzk_memorial
OVD-Info
https://en.ovdinfo.org/antiwar-ovd-info-guide
RosUznik
https://rosuznik.org/
Uznik Online
http://uznikonline.tilda.ws/
Russian Reader
https://therussianreader.com/
ABC Irkutsk
https://abc38.noblogs.org/
Send mail to prisoners from abroad:
http://Prisonmail.online
YouTube: https://youtu.be/c5nSOdU48O8
Spotify: https://podcasters.spotify.com/pod/show/libertarianlifecoach/episodes/Russian-anarchist-and-anti-war-movement-in-the-third-year-of-full-scale-war-e2k8ai4
Understanding the Challenges of Street ChildrenSERUDS INDIA
By raising awareness, providing support, advocating for change, and offering assistance to children in need, individuals can play a crucial role in improving the lives of street children and helping them realize their full potential
Donate Us
https://serudsindia.org/how-individuals-can-support-street-children-in-india/
#donatefororphan, #donateforhomelesschildren, #childeducation, #ngochildeducation, #donateforeducation, #donationforchildeducation, #sponsorforpoorchild, #sponsororphanage #sponsororphanchild, #donation, #education, #charity, #educationforchild, #seruds, #kurnool, #joyhome
Presentation by Jared Jageler, David Adler, Noelia Duchovny, and Evan Herrnstadt, analysts in CBO’s Microeconomic Studies and Health Analysis Divisions, at the Association of Environmental and Resource Economists Summer Conference.
Up the Ratios Bylaws - a Comprehensive Process of Our Organizationuptheratios
Up the Ratios is a non-profit organization dedicated to bridging the gap in STEM education for underprivileged students by providing free, high-quality learning opportunities in robotics and other STEM fields. Our mission is to empower the next generation of innovators, thinkers, and problem-solvers by offering a range of educational programs that foster curiosity, creativity, and critical thinking.
At Up the Ratios, we believe that every student, regardless of their socio-economic background, should have access to the tools and knowledge needed to succeed in today's technology-driven world. To achieve this, we host a variety of free classes, workshops, summer camps, and live lectures tailored to students from underserved communities. Our programs are designed to be engaging and hands-on, allowing students to explore the exciting world of robotics and STEM through practical, real-world applications.
Our free classes cover fundamental concepts in robotics, coding, and engineering, providing students with a strong foundation in these critical areas. Through our interactive workshops, students can dive deeper into specific topics, working on projects that challenge them to apply what they've learned and think creatively. Our summer camps offer an immersive experience where students can collaborate on larger projects, develop their teamwork skills, and gain confidence in their abilities.
In addition to our local programs, Up the Ratios is committed to making a global impact. We take donations of new and gently used robotics parts, which we then distribute to students and educational institutions in other countries. These donations help ensure that young learners worldwide have the resources they need to explore and excel in STEM fields. By supporting education in this way, we aim to nurture a global community of future leaders and innovators.
Our live lectures feature guest speakers from various STEM disciplines, including engineers, scientists, and industry professionals who share their knowledge and experiences with our students. These lectures provide valuable insights into potential career paths and inspire students to pursue their passions in STEM.
Up the Ratios relies on the generosity of donors and volunteers to continue our work. Contributions of time, expertise, and financial support are crucial to sustaining our programs and expanding our reach. Whether you're an individual passionate about education, a professional in the STEM field, or a company looking to give back to the community, there are many ways to get involved and make a difference.
We are proud of the positive impact we've had on the lives of countless students, many of whom have gone on to pursue higher education and careers in STEM. By providing these young minds with the tools and opportunities they need to succeed, we are not only changing their futures but also contributing to the advancement of technology and innovation on a broader scale.
A process server is a authorized person for delivering legal documents, such as summons, complaints, subpoenas, and other court papers, to peoples involved in legal proceedings.
Many ways to support street children.pptxSERUDS INDIA
By raising awareness, providing support, advocating for change, and offering assistance to children in need, individuals can play a crucial role in improving the lives of street children and helping them realize their full potential
Donate Us
https://serudsindia.org/how-individuals-can-support-street-children-in-india/
#donatefororphan, #donateforhomelesschildren, #childeducation, #ngochildeducation, #donateforeducation, #donationforchildeducation, #sponsorforpoorchild, #sponsororphanage #sponsororphanchild, #donation, #education, #charity, #educationforchild, #seruds, #kurnool, #joyhome
Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
Canadian Immigration Tracker March 2024 - Key SlidesAndrew Griffith
Highlights
Permanent Residents decrease along with percentage of TR2PR decline to 52 percent of all Permanent Residents.
March asylum claim data not issued as of May 27 (unusually late). Irregular arrivals remain very small.
Study permit applications experiencing sharp decrease as a result of announced caps over 50 percent compared to February.
Citizenship numbers remain stable.
Slide 3 has the overall numbers and change.
Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
2024: The FAR - Federal Acquisition Regulations, Part 37
10 Strategies for Post COVID-19 fundraising in complex and major gifts
1. 10 Strategies for Post-
COVID-19 Fundraising in
Complex and Major Gifts
RUSSELL JAMES, J.D., PH.D., CFP®
2. Crisis is the
time to show
support
2
1. • A social/friendship/family relationship
encourages sharing
• A transactional/market/exchange relationship
does not
• When you might be in trouble, a good friend is
one who reaches out to help
• Ideally, the first contact with donors in a time
such as this should begin with concern
3. 3
During a fire, heroism is limited
to rescuing people from the fire
or helping to put it out. But after
the fire has ended, heroism will
be about the choice to rebuild.
Some nonprofits will never
recover from this hit. Some will
rebuild stronger. The difference
will depend on donor heroism.
When the time is right, give your
donors the chance to be heroes.
Crisis creates opportunities for donor heroism
4. 4
“The family is doing well.
We’ve just had a lot of enforced
family togetherness.
I’ve still been busy for work,
mostly talking to people about
how to give smarter with all this
market volatility
and the new tax benefits.
So, it hasn’t slowed down.”
“Permission marketing” conversations
“The family is doing well.
We’ve just had a lot of enforced
family togetherness.
I’ve still been busy for work,
mostly working with the leadership
trying to plan how to rebuild after
taking the hit from the season being
cancelled. So, it hasn’t slowed down.”
5. The first giving
conversations
should be
with DAF-
holders
5
2.
• Requests made to donors with donor-advised
funds (DAFs) will be successful earlier than
requests made to others
• During times of downturn and uncertainty,
people are more likely to hold tightly to their
wealth which drives down charitable giving
• But, distributing funds already in a DAF doesn’t
affect a person’s financial security
• During the last major economic downturn,
many private foundations temporarily
increased their distributions to help soften the
blow for their grantees
6. One-time
special
requests work
well, but be
careful with a
crisis
6
3. • In fundraising experiments, people are more
willing to donate in response to a special, one-
time need than for ongoing needs
• However, it is important in such appeals to
identify the crisis as a crisis for beneficiaries or
for the cause, but not an organizational crisis
7. Use planned
gifts as your
“Plan B”
7
4.
• People may hold on to their wealth during this crisis
• Planned giving opportunities can help “lean into” this
uncertainty
• Most planned gifts take place after we no longer need the
money
• It is revocable
• It can be a percentage of the estate, thus can vary with ups and
downs
• Percentage gifts are better for charities
• Irrevocable planned gifts can also help with financial
uncertainty
• If a donor needs to back away from a commitment or feels that
a gift today is too daunting, consider a planned gift as a “plan
B”
8. “I certainly understand your concerns. I know others like you
who have decided instead to make a gift that gives them
lifetime income. With interest rates being so low and the
market being so volatile, many people like the fixed payments
coming from a charitable gift annuity. Would you like to learn
more about this?”
9. “I certainly understand your concerns, I know others in your
same situation who have decided to move their commitment
into an estate gift instead. This provides flexibility with no
upfront cost. There are even ways to do it that provides tax
benefits. Would you be interested in learning more about
these options?”
GIFT IN WILL
BENEFICIARY DESIGNATION ON AN IRA/401K
RETAINED LIFE ESTATE
10. A charitable
gift annuity as
a two-stage
gift
10
5.
• Stable institutions offering CGAs may be an attractive gift
option
• During the last dramatic drop in the market, some large,
stable organizations reported receiving exceptionally large
CGAs
• Two-stage alternative to current giving
“I certainly understand your concerns. Another donor
was in your same situation and she decided to protect
against this volatility by making the gift in two stages.
First, she made a gift that gave her annual payments
for life. If things go downhill, she has income. But, if
everything turns around and she ends up not needing
the extra money, then she could donate those future
payments as a second gift.”
11. Retained life
estate gift in
homes and
farmland
11
6. • A donor can get an immediate tax deduction
(depending on the 7520 rate) for donating the
inheritance rights to a personal residence or
farmland to charity. This is done by signing a
deed that transfers the remainder interest to
the charity and retains the “life estate” for the
donor.
• This might be an attractive idea for some
12. Charitable deduction for remainder
interest deed in $1,000,000 of
farmland by age 59 donor
1.0% (Jan 13)
$804,790
11.6% (May 89)
$156,840
13. An “estate-tax
planning”
charitable
lead trust
13
7.
• Although few and far between, some estates
are large enough to be subject to estate
taxation
• These donors can take advantage of a non-
grantor charitable lead annuity trust
• This is a tax-efficient way to gift assets to heirs
• The donor transfers assets to the CLAT and the
CLAT pays an annual fixed amount to charity for
a set number of years
• Any amount remaining at the end goes to select
heirs
14. An “income-
tax planning”
charitable
lead trust
14
8. • The grantor CLAT allows a donor to take an
immediate tax deduction for many future years’
worth of donations
• The donor transfers an asset to the CLAT large
enough to pay for the future donations, and
then gets back whatever is left over at the end
15. Donor
Nonprofit
$100K old stock
(low basis)
immediately buy
identical stock
(100% basis)
No need to change your portfolio!
The Charitable Swap
No “wash sale” rule
because this is gain
property, not loss
property
$100K
cash
16. Donor
$100K old stock
(low basis)
immediately buy
identical stock
(100% basis)
The Charitable Swap with a DAF
$100K
cash
Donor
Advised
Fund
17. A “charitable
swap” still
works - even
in a down
market
17
9.
• A donor gives appreciated stock instead of cash
• The cash that would have been donated is
instead used to immediately purchase identical
replacement stock
• The stock portfolio doesn’t change at all
• But the capital gain is wiped out of the portfolio
because the old (gain) stock is replaced with
identical new stock purchased at the current
market value
• This can be done even in a down market if the
donor still has stock worth more now than
when purchased
19. Donor Nonprofit
$100k Cash
Donor Nonprofit
$37,000
+
Avoid capital gains
($90,000 x 23.8%)
$21,420
Income tax
deduction
($100,000 x 37%)
$37,000
$100k Stock
Costs $41,580
Costs $63,000
Asset gifts are cheaper for itemizers
20. Donor Nonprofit
$100k Cash
Donor Nonprofit
$37,000
+
Avoid capital gains
($90,000 x 23.8%)
$21,420
Income tax
deduction
($100,000 x 37%)
$37,000
$100k Stock
Asset gifts are cheaper for non-itemizers
Costs $100,000
Costs $78,598
21. Donor Nonprofit
Donor Nonprofit
+
Avoid capital gains
($90,000 x 23.8%)
$21,420fed
($90,000 x 11%)
–($90,000 x 4.36%)
$5,980state
Income tax deduct.
($100,000 x 39.6%)
$39,600fed
($100,000 x 11%)
–($100,000 x 4.36%)
$6,644state
Income tax deduct.
($100,000 x 37%)
$37,000fed
($100,000 x 11%) –
($100,000 x 4.36%)
$11,000 state
+
Avoid capital gains
($90,000 x 23.8%)
$21,420fed
($90,000 x 11%)
–($90,000 x 4.36%)
$9,900state
Asset gifts got EVEN cheaper for those in other
states2017 2018
Net cost $20,680 in ‘18 vs. $26,356 in ‘17
$100k Cash
$100k Stock
Net cost $52,000 in ‘18 vs. $53,756 in ‘17
22. Section 2205.
Modification
of limitations
on charitable
contributions
during 2020
22
10. • This provision increases the limitations on deductions for
charitable contributions by individuals who itemize, as well as
corporations
• For individuals, the 60-percent of adjusted gross income
limitation is suspended for 2020
• For corporations, the 10-percent limitation is increased to 25-
percent of taxable income
• This provision also increases the limitation on deductions for
contributions of food inventory from 15 to 25 percent
• This is another good talking point for donors
• CASH GIFTS FOR CGAs should qualify for 100-percent treatment
23. Life stages of a retirement account
Earlydistribution(before59½)
Regulardistribution (59½to72)
Requiredminimumdistribution(72+)
24. Qualified Charitable Distribution (QCD)
$10,000
$0income
IRA
$0deduction
$100,000
per person
maximum
Participant
70 ½ or
older
No private
foundations, donor
advised funds,
charitable trusts, or
charitable gift
annuities
IRAs or IRA
rollovers only; no
401(k), 403(b),
SEP, SIMPLE,
pension or profit
sharing plans
After giving more than all
post 70 ½ deductible IRA
contributions
25. $10,000
$0income
IRA
$0deduction
$100,000
per person
maximum
Participant
70 ½ or
older
No private
foundations, donor
advised funds,
charitable trusts, or
charitable gift
annuities
IRAs or IRA
rollovers only; no
401(k), 403(b),
SEP, SIMPLE,
pension or profit
sharing plans
After giving more than all
post 70 ½ deductible IRA
contributions
You can give more than your required
minimum distribution
26. 10 Strategies for Post-
COVID-19 Fundraising in
Complex and Major Gifts
RUSSELL JAMES, J.D., PH.D., CFP®