Charitable pledges and restricted gifts continue to serve as common means of supporting favored causes. Given the significant capital invested through such gifts, the need for deliberate planning and comprehensive negotiation becomes more important in light of the unpredictable economy. Let's explore the potential issues that may arise during these negotiations from the perspective of both the donor and the charity.1 While donors who give through a donor advised fund (DAF) can't use DAF ...

All Access Premium Subscription

Your subscription will include 12 months of Trusts & Estates magazine, access to premium content on, and Trusts & Estates plus iPad app.

Already registered? here.