ABSTRACT
Planned giving is the managed effort by charitable organizations to generate gifts of assets from individuals through the use of estate and financial planning vehicles. It is a fund-raising strategy, not a separate program. Its purpose is to raise major gifts by providing donors with an option in addition to outright giving. It expands the prospect pool by focusing on assets—rather than income—as a measurement of gift capacity Planned giving concerns itself solely with individual donors, whereas other fund-raising efforts are directed at all three donor publics. It previously was called deferred giving because financial benefits for the recipient organization usually are postponed until years after the donor enacts a giving behavior (i.e., makes the gift), typically after he or she dies.
