Module Six

International Gift Planning
Focus on the International Gift Planning process.

• International Gift Planning-Grants by U.S. charities for use abroad, rules governing international grant making by U.S. public charities and private foundations
• Gift Planning for U.S. Citizens-Gift arrangements for gifts by U.S. citizens to non-U.S. public charities and how to maximize the tax benefits
• Aliens
• Suitable gift assets-Structuring gifts from non-resident aliens to U.S. charities
• Special Tax Considerations for Residential and Non-residential Aliens-Income tax, estate, and gift tax rules
• Special Treaty Variations-Canada, Mexico, and Israel

Instructor: Jane Peebles

• Practical Issues-Forms, procedures, processes for the intake and on-going operations of Planned Gifts
• Developing Written Guidelines-Application of guidelines to the office of development, business, and public relations
• Operational Issues-Review of types of Planned Gifts, 4-tier accounting requirements, appropriate type, and payout percentages in today's environment
• Determining Cost-Effectiveness-Establishing appropriate international rate of return and criteria for program evaluation
• Responsibilities and Roles of Administration-Development office, business/financial office, in-house/outside counsel, operational board/foundation board, and volunteers
• Procedures-Conveyance of gift deeds, reports to donor and beneficiaries, asset management, appraisal fees and expenses, duties to disclose possible errors, oversight, and poor performance to income beneficiaries and remainder beneficiaries
• Investment Issues-Role of Behavioral Finance and Trust % in managing charitable trusts
• Use of Professionals in Gift Administration-Auditors and accountants, periodic legal review, and contracting with outside professionals
• Program Administration

Instructor: Charles J. McLucas Jr.

July 15-17, 2009
Fee: $930.00
Course Number-8906

Module One	Module Two	Module Three	Module Four	Module Five	Module Six

Schedule Home