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Handling and Utilizing Revocable Gifts for Nonprofits

Date: Friday, October 20, 2017
Time: 1:00 - 2:30 pm EST

Sponsored by Lorman Education Services

Registration - Live Webinar Only: $199.00

Registration - Live Webinar Plus CD Recording: $268.00


Learn more information on how to handle the tax treatment and forecasting when utilizing revocable gifts.

Many nonprofit organizations don't have a planned giving program because they think the time, money and other resources required to support the program are beyond their means. Or they think their donors aren't interested.

This topic will give you the basic tools you need to conduct a planned giving program with confidence and provide a pipeline of future benefits. Get your board and professional advisors on board.

You will be able to account for revocable gifts in a meaningful way that translates into greater transparency, better relationships with donors and increased understanding of the significance of supporting a planned giving program.

Learning Objectives:

  • You will be able to recognize basic types of planned gifts.
  • You will be able to discuss gift acceptance policies.
  • You will be able to review conditional versus unconditional gifts.
  • You will be able to describe planned giving opportunities.

This Live Webinar Covers These Hot Issues:

Introduction and Overview

Basic Types of Planned Gifts

  • Gifts That Anyone Can Make
  • Estate Bequest
  • Appreciated Securities
  • Life Insurance
  • Artwork, Collectibles, Books
  • Real Estate
  • Retirement Plans Including 401(k) and IRA Accounts
  • Gifts That Pay Income
  • Charitable Gift Annuities (Immediate, Deferred and Flexible)
  • Charitable Remainder Annuity Trusts
  • Flip Unitrusts
  • Pooled Income Funds
  • Gifts That Protect Assets
  • Charitable Bargain Sales
  • Charitable Lead Trusts
  • Retained Life Estates

Gift Acceptance Policies

  • Best Practices
  • Purpose
  • Organization Goals
  • Donor Conflicts
  • Restricted Gifts
  • Legal Counsel
  • Acceptable Types and Forms of Gifts
  • Reporting Requirements
  • Monitoring

Conditional Versus Unconditional Gifts

Accounting for Conditional Versus Unconditional Gifts

Taxes and Planning

Planned Giving Opportunities

  • Legacy Society
  • Relationship
  • Portfolio
  • Track Whether Conditions Are Met
  • Procedures
  • Accounting

Credit Information (Sponsored by Lorman Education Services):

  • CLE
  • CPE
  • AIPB

For Detailed Credit Information page click here

Only registered attendee will receive continuing education credit.


Sarah Avery, Friedman LLP

  • A director at Friedman LLP with more than 30 years of industry experience
  • Specializes in not-for-profit organizations including private foundations providing audit and tax compliance services and is also well-versed in the needs of closely held businesses in a variety of industries, including leasing, manufacturing, real estate, and health care service providers
  • Contributing writer to the Friedman LLP Nonprofit Advisor newsletter and has been published in the Non-profit Times Exempt magazine, the New Jersey Society of CPAs Pulse newsletter and New Jersey CPA magazine
  • Has spoken on Form 990 and UBIT issues, moderator for the Association of Fundraising Professionals 2016 Whitley Lecture for the CFO panel, and featured speaker for New Jersey Institute for Continuing Legal Education on Exempt Organization noncompliance and examination issues
  • Active in the nonprofit community including: Gift Planning Council of New Jersey, board member; Make-A-Wish Foundation of New Jersey, Planned Giving Advisory board member; The Salvation Army, member, Bergen County Advisory Board; New Jersey Symphony Orchestra, Planned Giving Task Force, member; United Way of Northern New Jersey, volunteer audit reviewer
  • Graduate, Muhlenberg College

Anne DeMesa, RWJBarnabas Health

  • Gift Planning Council of NJ Board member since 2013
  • Held a variety of leadership roles in Planned Giving departments including VP, AVP and director of Gift Planning for religious, cultural and healthcare organizations over the past 12 years
  • Formulated individual “hybrid” fundraising strategies for a range of patron giving levels using revocable gift commitments, resulting in a 75% increase in legacy gifts
  • Designed strategies around revocable gift commitments for various organizations rebuilding their PG programs, resulting in significant shift in these commitments at each organization
  • Created innovative legacy marketing materials designed to inspire and increase planned gift donations
  • Collaborated with an advisory board of allied professionals focused on growing revocable gift revenue stream, resulting in increased PG commitments through quarterly meetings and educational programming
  • Responsible for educating major gift colleagues, board members and donors about revocable gift commitments, Gift Acceptance Policies and building PG programs from the ground up
  • Presented locally and nationally on Legacy Challenges and PG marketing
  • Successfully designed and executed charitable planning seminars designed to educate, inspire and increase revocable gift commitments
  • Educated at Fairfield and Rutgers, up to the Master’s level

(Not available outside the US)