Introduction
“Planned giving” has grown rapidly in the United States over the last few decades, generally referring to types of charitable donating which involve individual donors in more considered approaches both to long-term philanthropic aims and most effective choice of giving mechanisms, particularly in the light of modern charitable giving tax-breaks. Planned giving generally, though not exclusively, provides vehicles for major giving, and has emerged alongside the huge increases in personal wealth which have resulted from the growth of global markets. Its development is closely linked to the increasing professionalization of fundraising and the emergence of a “sub-specialty” of planned giving advisors who combine expertise in individual wealth management, the complex and ever-changing tax law surrounding the use of charitable tax-reliefs, and the charitable environment.
Definition
There is no single definition of planned giving. It refers variously to particular mechanisms for...
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Pharoah, C. (2010). Planned Giving. In: Anheier, H.K., Toepler, S. (eds) International Encyclopedia of Civil Society. Springer, New York, NY. https://doi.org/10.1007/978-0-387-93996-4_591
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