By transferring highly appreciated stock to a Flip-CRUT, which creates a single-member LLC to hold the stock and other investments, taxpayers can control the Flip-CRUT's income flow, defer capital gains tax, and make gifts to charities.

This article is designed to equip gift planners with the ability to favorably interact and motivate donors' professional advisors. Common advisor objections to gift plans and examples of what to say to overcome or minimize those objections, as well as advisors' unique education and perspective to gift proposals, are explained. Finally, methods on how a gift planner can market and network with the professional advisor community to increase gifts are explored.

This case study illustrates the use of a CRT to defer gain on the sale of depreciated rental property.

The role of the board of directors is essential to the success of a planned giving program. For-profit professionals who advise and serve on boards, as well as nonprofit professionals who serve on staff, must be sure that their boards are properly informed and involved to ensure an effective and efficient program. This article reviews the important role that a board of directors should serve to assure the success of a planned giving program. Specific topics covered include board duties relative to budget approval, audit, goal-setting, program evaluation, fundraising, and approval of policies and procedures. Evaluation of the planned giving program is explored in detail with a review of evaluation techniques for various levels of program sophistication. Explanations of fundraising strategies for board members include activities relative to donor identification, cultivation, education, solicitation, negotiation, recognition, and stewardship.