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

Focus on the administration and operational side of planned giving programs.

• 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.