Managing Foundations and Charitable Trusts

Name: Managing Foundations and Charitable Trusts | Essential Knowledge, Tools, and Techniques for Donors and Advisors
Brand: Bloomberg Press
Price: 40.99 EUR
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Essential Knowledge, Tools, and Techniques for Donors and Advisors

Roger D. Silk James W. Lintott(Autor*in)

Bloomberg Press

2. Auflage

Erschienen am 3. Juni 2011

288 Seiten

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978-1-118-09351-1 (ISBN)

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Inhalt

Cover
Praise page
Title page
Copyright
Contents
Preface
Acknowledgments
CHAPTER 1 The Basics of Charitable Giving
Direct Gifts
Supporting Organizations
Donor-Advised Funds
Private Foundations
Conclusion
CHAPTER 2 Tax Incentives and Limitations
Four Powerful Tax Incentives
Details on Tax Deduction Limits
Finding the Best Giving Strategy
The $1.6 Trillion Loss
Estate Taxes
Conclusion
CHAPTER 3 Charitable Planning and Taxes
Giving Approach
Tax Planning Complexity
Guidelines for Analytical Expenditure: Or Is Analysis Worth It?
What to Do When Tax Rates Are Uncertain
Timing of Gain Realization
Charitable Remainder Trusts and Deferral
Conclusion
CHAPTER 4 Planning with Charitable Lead Trusts and Charitable Remainder Trusts
Charitable Lead Trusts
Charitable Remainder Trusts
Flexibility and Irrevocability
CHAPTER 5 Foundations and Children
Affluenza
Bringing Families Closer
Transmitting Values
Providing Valuable Skills
Conclusion
CHAPTER 6 Benefits of Giving While You're Still Alive
Personal Satisfaction
Create a Legacy
The Problem with Waiting
From the Grave: Control-But Not Too Much
What about Too Little Direction?
Who Gets Control?
Conclusion
CHAPTER 7 Effective Foundations: The Business of Philanthropy
The Mission Revisited
Getting Started
Know Your Charities
Governing for Effectiveness
Approaches to Grant Making
You Get What You Negotiate
Stand on the Shoulders of Others
Outside Experts Can Make the Difference
Types of Support: Periodic versus Endowment, General versus Program
Is Measurement Worthwhile?
Establishing Measures
Provide Feedback
Give Wisdom in Addition to Wealth
Give Strategically
Exercise of Leverage
Make Foreign Donations Deductible
Use Public Relations Effectively
Create Financial Leverage through Tax-Exempt Financing
Let Your Foundation Do the Dirty Work
Conclusion
CHAPTER 8 The Road to Hell: Beware of Unintended Consequences
Food Aid
Private Charity and Unintended Consequences
Fungible Money and Inadvertent Funding of Terrorism
How to Give Restricted Grants
Poverty-Again
CHAPTER 9 Developing an Appropriate Foundation Investment Policy
What to Include in an Investment Policy
Conclusion
CHAPTER 10 Developing and Implementing a Foundation Asset Allocation Policy
Differences between Corporation and Foundation Investment Plans
The Seven Deadly Sins of Foundation Asset Allocation Policy
Developing a Good Asset Allocation Policy
Should an Asset Allocation Policy Change over Time?
Capturing the Rebalancing Bonus
Active Management versus Indexing
Who Is Responsible for the Asset Allocation Policy?
Conclusion
CHAPTER 11 Main Themes in Legal Compliance
Some Compliance Errors May Seem Funny, but They're Not
A Fail-Safe System
Required Activities
Prohibited Activities
Conclusion
CHAPTER 12 Fraud, Inflation, and Market Risk
Stanford Case
Enron
Baptist Foundation of Arizona Case
The Bre-X Fraud
Allied Capital
Fraudulent or Not? You Decide
What Is XYZ?
How Will Social Security End?
Promised Benefits
Real Terms
Inflation: A Brief History
Inflation Indexing
Foundations and Endowments Are Highly Exposed to Inflation
Avoiding Fraud
CHAPTER 13 Other Planned Giving Vehicles
Charitable Gift Annuity
Gift Annuities versus Regular Annuities
Partial Exclusion of Annuity Payments from Income Tax
Bargain Sale
Charitable Gift Annuity versus CRT
Remainder Gifts with Retained Life Estate
Pooled Income Funds
CHAPTER 14 Donor-Advised Funds
History
Guidelines-Highlights
Fees and Costs
CHAPTER 15 Building Assets with Charitable Planning
Professionally Managed, Turnkey Private Foundations
Foundation Manager's Role
Conclusion
CHAPTER 16 How to Select a Foundation Manager
Choosing a Full-Service Manager
Conclusion
CHAPTER 17 What Can You Donate to Charity?
Publicly Traded Securities
Nonpublicly Traded Business Interests
Tangible Personal Property
Intangible Personal Property
Qualified Retirement Plans
Real Estate
Conclusion
CHAPTER 18 When the Shoe No Longer Fits
Private Foundations
Charitable Remainder Trusts
Getting Rid of Other Charitable Vehicles
Conclusion
Selected Resources
About the Authors
Index

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