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The article presents some examples of what one might have said in leading up to the close a gift for a foundation.

The article focuses on publicizing major gifts and their impact on the foundations website and to make showing it to the donors.

The IRS, on December 16, announced a delay of application of the requirement (IRC § 6033(n)) that private foundations electronically file Form 4720 (Notice 2021‐01). This mandatory electronic filing requirement became law on enactment of the Taxpayer First Act (summarized in the September 2019 issue). [ABSTRACT FROM AUTHOR]

While product donations are very common among food and beverage companies, most such contributions consist of current and available stock - and even overstock in some cases - not new product made specifically for a charitable purpose. This product-donation program is one of several actions the company has taken to support its employees and communities responding to the COVID-19 pandemic. [Extracted from the article]

The US Tax Court, on August 25, ruled that a charitable deduction for a gift of a façade easement was available to the donor, which did not receive a substantiation letter from the donee, because of the existence of a suitable merger clause in the deed of easement ( 310 Retail, LLC v. Commissioner). [ABSTRACT FROM AUTHOR]

The article provides information on the Environmental Support Center. The mission of the foundation is to promote the quality of the natural environment, human health and community sustainability by increasing the organizational effectiveness of local, state and regional organizations working on environmental issues and for environmental justice. Information for grant applicants is provided.

The article provides information on the Jennifer Altman Foundation. The private foundation was established in the year 1991 and dedicated to the vision of a socially just and ecologically sustainable future through program interests in environmental health and mind-body health. Information on proposal writing for grant applicants is provided.

The article provides information on Puffin Foundation Ltd. The foundation plans to provide grants to artists and arts organizations that are often excluded from mainstream opportunities. It was noted that the organization makes grants to encourage emerging artists in the field of art, music, theater, dance, photography and literature, whose works might have difficulty getting aired.

Animal Welfare, Arts and Culture, Community Improvement, Disabilities, Medical Research, Religion [ABSTRACT FROM AUTHOR]

The article provides story idea to help generate new gifts while also thanking existing donors like providing media with a feature story of donors, which could be in the form of paid newspaper advertisement, and sending the article to local newspaper.

The article presents the entire March 2015 issue of the magazine that feature tips on managing major gifts for philanthropic and nonprofit groups. Topics discussed include 10 concepts for starting a capital campaign like encouraging donors to cite their reasons for backing the campaign, ways to defend the identity of anonymous donors, and tips for persuading doctors in participating in philanthropic activities.

The article focuses on issues of concerns when a gift given to a nonprofit organization is through life insurance. It states that giving through life insurance is one way donors can make a major gift, and at the same time providing them tax benefit. Details of the process that the nonprofit should undertake when receiving such gift are discussed.

The article focuses on the changing nature of corporate giving. It mentions that corporations, over the past 10 years, are more concerned with their return of investment, in which they see themselves not as donors but as investors. It cites the collaborative research partnership of Northwestern University with Dow Chemical Co. that provides research support to the university while meeting Dow's corporate objectives.

The IRS ruled that a private foundation grant will be a pass-through (out-of-corpus) qualifying distribution, then ruled (incorrectly) that subsequent transfers by the grantee will constitute indirect acts of self-dealing on the grounds that they will (ostensibly) be made to a disqualified person (Priv. Ltr. Rul. 201719004). [ABSTRACT FROM AUTHOR]

The article discusses the significance of tracking categories of donors who has given and not throughout the year including repeat donors, increased donors and decreased donors to evaluate fundraising strategies in the U.S. It presents a conclusion of a report indicating that there are 69 lybunts who contributed $11,000 in 2012. An overview of the form that lists the amount contributed by the donors ending May 2013 is presented.

The article focuses on the evolution of donor impact report of Beth Israel Deaconess Medical Center from paper publication to online publication.

The article offers information on the result of the study commissioned by Convio Inc. through Edge Research Inc. with the help of SeaChange Strategies about charitable giving attitudes and behaviors of various generations. The study shows how donors learn about nonprofit organizations, their chosen channels for engagement, and the factors that influence their giving. Moreover, the company mentioned that the two-phase study has surveyed more than 1,536 donors at nonprofit organizations.

The article discusses the streamlined scholarship process of the Oregon Student Assistance Commission (OSAC). The agency published a list, both on paper and online, containing the scholarships available for students. Applications for scholarships are available online, resulting to about 80% of applicants filing through this method, or in hard copy. OSAC staff members make copies of each application and send it to each scholarship foundation the students has included for consideration. Due to the slow handling process of each application, OSAC uses volunteer workers who undergoes strict protocols and screenings to protect student privacy.

The article announces that the Women Helping Others Foundation is accepting applications at the end of March each year and stops accepting applications on the second Tuesday of September. The foundation was established in 1993 and nationally supports grassroots charities that serve overlooked needs of women and children. Among its areas of priority include health, education and social services for women and children. The foundation has awarded $680,983 for 43 grants in 2005, which ranged from $3,000 to $30,000 each.

The article announces that the Shumaker Family Foundation is inviting inquiries and applications for 2008. The foundation aims to promote social and environmental justice, as well as encourage education, spirituality and the arts. It has awarded $226,000 for six grants, which ranged from $10,000 to $61,000, in 2005. Contact information for the foundation is also supplied.

The article presents information on the Lalor Foundation. One of the major objectives of the foundation, which was incorporated in 1935, has been to assist capable investigators who have chosen to pursue research and teaching careers at universities and colleges. It is currently seeking applications for its Anna Lalor Burdick Program, which seeks to educate young women about human reproduction and other facets of reproduction that could affect their lives. A small number of grants in the range of $10,000 to $50,000 is awarded by the trustees.

This article reports that the U.S. Internal Revenue Service has provided guidance for determining when expenditures by certain tax-exempt organizations for advocacy communications are taxable as political expenditures pursuant to the political organizations rules. The focus of this guidance is on these expenditures by exempt social welfare organizations, labor organizations, and business leagues. The Internal Revenue Code prohibits charitable organizations from participating or intervening in political campaigns on behalf of or in opposition to candidates for public office. The Code also contains rules concerning political organizations.

Announces that the Drug Policy Foundation is seeking a highly skilled, master's-level public-policy director. Qualifications; Contact information.

The IRS has revoked the tax‐exempt status of an organization recognized as a public charity because (apparently) it relinquished its fundraising functions to a for‐profit fundraising company and/or the ultimate charitable recipients, rendering itself (in a bit of a redundancy) a "passive shell" (Priv. Ltr. Rul. 201843011). [ABSTRACT FROM AUTHOR]

The article offers information on finding help for accommodating students with disabilities who want to study abroad. Free information and referral services, it says, are provided by the National Clearinghouse on Disability and Exchange for students with disabilities who want to study overseas and they could find funding by talking with leaders or officers on campus or finding a foundation to pay for their airfare. It also notes getting a systemic commitment from campus leaders. INSET: Prepare students to deal with the unexpected.

The article focuses on the Faculty Career Enhancement (FCE) program of Andrew W. Mellon Foundation in the U.S. It says that the foundation aims to promote the development of faculty across the academic lifecycle by designing programs that fit to their distinct needs. FCE also provides time for faculty to concentrate on priority duties and to better integrate their competing faculty roles.

Reports on developments related to taxation and tax exemption in the U.S. as of December 2003. Contributions to charities; Charitable giving taxation incentives.

The US Tax Court, on August 7, ruled that donors to a charity of a conservation easement are not qualified farmers and thus not entitled to the highest charitable contribution deduction available for easement gifts ( Rutkoske v. Commissioner). [ABSTRACT FROM AUTHOR]

The article discusses ways for initiating a planned giving discussion with a prospective donor. Topics mentioned include the importance to understand the donor's motivation, to explore the interest in legacy giving and to build a connection with the prospective donor by letting them to feel comfortable with the organizations.

The article discusses the plan of nonprofit institutions in increasing the number of planned giving donors and enhancing the overall awareness of planned giving opportunities. It also provides tips in providing donors with many attractive benefits such as, assets remain in the donor's control during his lifetime, can modify the bequest to address changing circumstances and no limit on the estate tax deduction for charitable purposes.

The article offers suggestions on the verification and qualification strategies to cultivate a donor relationship to build a strong major gifts program. It mentions the need to identify individuals and families with wealth who may give to the organizations. It presents the views of Bond Lammey, senior associate with consultancy Benz Whaley Flessner, on an effective beginning point that involves connections of the charitable organizations.

The article offers strategies on how nonprofits can establish a connection with millennial philanthropists to understand the factors that contributed to the increase in charitable foundations they established. Topics noted include the need to update the website and social media site used by foundations into mobile friendly, the benefit of using the Internet in making contributions to the organization, and the importance of developing a way of involving philanthropists with the organization.

The article focuses on the concerns raised about changes to the rules of the Combined Federal Campaign (CFC) proposed by the U.S. Office of Personnel Management. It discusses the substantive changes to the CFC program within the purview of program administration, electronic giving and processing, and charity application fees. Concerns related to electronic giving and processing and charity application fees, raised by nonprofits and a bipartisan contingent of U.S. Congress, are discussed.

The article explores the tendency for the U.S. Internal Revenue Service (IRS) to reject recognition or revoke tax exemption for a nonprofit organization in the U.S. It highlights cases which signified overstatement and misapplication by the IRS of the federal tax law, ruling to deny or to revoke tax-exempt organizations in the country. Details of the cases which depict revocation setting and rejection in the application process for tax exemption are presented.

The article offers information on charitable lead annuity trusts (CLAT) for nonprofit organizations to save donors from taxes. Topics discussed include views of Michael J. Degenhart, assistant vice president of office of gift planning at the Pennsylvania State University, on the use of such trusts to attract income, advantages of CLAT to avoid gift and estate taxes of donors, and mentions tax deduction with the CLAT.

The article offers news briefs related to mental health in the U.S. in 2009. A study from Screening for Mental Health Inc. shows the potential of web-based screening programs to connect individuals at risk for depression with treatment resources. The project, "Minds on the Edge: Facing Mental Illness," was introduced by the television program "The Fred Friendly Seminars." The American Academy of Child and Adolescent Psychiatry was chosen one of the charities in the 2009 workplace campaign.

The article reports on the launching of the examination program pertaining to charitable contributions of certain successors by means of a prototype letter and information document request (IDR) by the U.S. Internal Revenue Service (IRS). It states that the transactions underlying the charitable giving effort are described in IRS Notice 2007-72. It adds that the IDR includes some pointed questions that charitable organizations should ponder.

The article offers news briefs related to nonprofit organizations in the U.S. The number of tax-exempt charitable organizations charged with violating the political campaign activities constraint is likely to continue to grow during the 2008 presidential campaign. For a charitable organization that receives a contribution of a qualified vehicle with a claimed value of more than $500, the organization is required to provide a contemporaneous written acknowledgment to the donor.

The article offers suggestions from Kat Banakis of GG+A Analytics on creating and using a donor map by a charity organization. Donor maps help in spending time more efficiently. Suggestions are offered to build a data-based inclination rating of donors based on their involvement, history and their ties to the organization.

The article offers suggestions on finding the right software for major gift officers. Using the right software help in saving time of gift officers and give them free time to build relationships with prospects and donors. Some of the features that should be considered include easy to use, that can be used on cellphones, and one with a mapping component.

The article offers suggestions on several strategic implemented for the planned giving challenge from the George Kaiser Family Foundation.

The article offers suggestions on giving free tickets to higher-level donors to encourage attendance and reinforce their relationship with the organization.

Reports on the efforts of the Annie E. Casey Foundation to reach out to welfare recipients who abuse substances. Areas of research funded by the foundation; Lack of coordination among agencies responsible for services; Issues facing policymakers and communities.