Megatrend: "a large over-arching direction that shapes our lives for a decade or more." As gift planners, our work is being shaped by the confluence of existing and emerging megatrends, dramatically affecting the way we work, our alliances, and the donors, prospects and charities we serve. Our ability to understand these trends and adjust our thinking and acting spell the difference between success, mediocrity or failure in the future. This article explores the impact of four megatrends on the charitable gift planning industry and offer insights for success from seasoned gift planners across the country.

"What do you want from me?" This and other questions arise as nonprofit gift officers and professional advisors approach working together. Experience has shown that effective partnerships can result in significant benefits and rewarding experiences for all involved. This article details how that can be achieved, including discussion of the goals, motivations, and appropriate roles of both professionals; best practices of meaningful collaboration; and practical solutions to potential problems.

Once the revaluation occurs, Harry should consider contributing the dinars to a CRT, of which Harry and Wanda are income beneficiaries, before he sells the dinars. Gain on the sale of dinars by the CRT is not recognized for tax purposes because the CRT is a tax-exempt entity. Thus, Harry could defer the tax consequences of the sale, and pay income taxes only when he and Wanda receive payments from the CRT. Further, certain types of CRTs may provide greater opportunity to regulate the timing and flow of income to our donors and to grow assets tax-free.

Contributing stock to a Flip Unitrust prior to a merger saves donors immediate capital gain taxes, provides an income tax charitable deduction, and increases future retirement income.