Learning the Techniques
The Pooled Income Fund - An Albatross or an Eagle?
Speaker: Emanuel "Emil" Kallina
For years pooled income funds have been the bane of the existence of the charitable planner and the finance department of charities. With rates of return bordering on 2%, donors are unhappy, income beneficiaries are distraught, and charities feel helpless. We will investigate some of the options for dealing with old pooled income funds, in particular looking at "new" PIFs having a totally different rate of return and high income tax deductions. In some circles, planners are contending the Total Return PIF is the most valuable financial and charitable planning vehicle in their toolkit!
Black Gold: Gifts of Oil and Gas Interests Made Simple
Speaker: Joe Hancock
As drilling technologies have made significant breakthroughs, oil and gas production has increased dramatically over the past decade, allowing production in states where none existed previously. Approximately thirty-two states now realize substantial mineral production each year, creating opportunities for philanthropy that were not formerly available. This presentation will equip gift planners to cultivate and close gifts of oil and gas interests, discuss ongoing management of these assets, address the applicability of partial interest and unrelated business income rules, and clarify environmental and valuation issues.
Motivate Donors to Give to Your New Annual Fund With the IRA Charitable Rollover
Speaker: Charles Schultz
With the permanent passage of the IRA Charitable Rollover, nonprofits have a great opportunity to build a "New Annual Fund." You now may use a multichannel marketing campaign with web, eblasts, email, print and social media to motivate donors. With a persuasive campaign each year, you could build a new fund with current cash each year. How much? The New Annual Fund could be 50% or more of your current fund! Your President will love the New Annual Fund created through IRA Rollovers.
Creative CRT Planning
Speaker: Tim Boone
Many individuals looking to sell appreciated assets face a significant tax bill because of increased income and capital gain tax rates. These individuals may find that the ability to sell their appreciated assets tax free though a charitable remainder trust is an excellent tax-planning strategy. In addition, trust investments can grow tax-free and provide income for family members, retirement needs and added financial flexibility. This session will review charitable remainder trust basics while focusing on more advanced CRT planning, such as FLIP-CRUTs, income-control CRTs, testamentary CRTs funded with IRAs, trust drafting decisions, and CRT terminations.