Since February is sometimes referred to as the month of love, a recurring theme among recent posts on non-profit blogs and websites has been how to show love and appreciation for your organization’s donors.  Some shared advice from the various posts include:

• Make it Personal – It’s hard to feel appreciated when you’re “just another face in the crowd”.  Be sure to include the donor’s name in each thank you letter – it’s more likely to get their attention! And also be sure to say thank you often.
• Make a Connection –Invite your donors to events where they can meet members of your organization and experience the difference they make first hand. Find ways to generate excitement about the things you are working towards together.
• Make it About Them – Building a relationship with a donor is more than just the exchange of money, so never forget what your donors care most about.  Everyone loves free stuff, so send them a little token of appreciation (e.g. pens, notepads, greetings cards, etc.) that will also help to keep your client front of mind!

Curious as to where we found our info? Check out these articles to see what else people had to say about showing your love for your donors:

• Pamela Grow’s “6 Ways to Make Your Donors As Happy As a Dog with 2 Tails”
• ScribblyBark’s “Love Your Audience” post by Christiana Stergiou
• Donor Powerblog’s “Four ways to love your donors”
• Future Fundraising Now’s “5 ways to love your donors”
• DonationPay’s “5 Ways to Appreciate Your Donors”

If your donors have not quite put you in the affectionate mood lately, here are a couple posts with advice for dealing with those less-fun personalities:

• The Nonprofit Times’ “7 ways to deal with difficult donors”
• Foundation Group’s “Difficult People on Your Nonprofit Board”

Continuing in the same theme, consider checking out the 2012 Online Creative Summit coming up next week.  Breakout sessions include, “In the Mail: Hottest Tactics for Direct-Mail Creative”, “Engaging Emails: How to Get Past the Filters, Get Opened and Get Read” and “Come Back Please! Sweet Talk to Re-Engage Lapsed Donors”.  Click here for more information.

And finally, click the following link to view Network For Good’s video valentine – it’s sure to brighten your day!

Supermom

Having it all

Balance

I facilitated a session on work/life balance this week as part of Women in Development (WiD) New York’s “I to I” event.  As a mom to two young kids, I’m careful what I commit to outside of work, but I’m so glad that I had the opportunity to share life experiences with other women with varied work/family situations.  Despite our differences, common themes emerged – namely the tension between guilt and drive and the balance of professional and personal success. None of us have the silver bullet for how to manage work and life, but I learned a few things in the process:

(1) Make Time to Connect. There are far too few opportunities for women to come together and talk about this topic. We tabled any discussion about where the kids go to school and didn’t address childcare issues, in place of a conversation about us and what we need professionally now and in the future.  It seemed that everyone felt a bit lighter at the end of our conversation.

(2) Set Boundaries. For better or for worse, technology connects us in ways that make balance a challenge. We are writing the rules as we go – from telecommuting to checking PDAs at the door at home, we have to create our own boundaries that work for both our professional and personal worlds.  The adage – “You can do it all, just not all at once,” really resonates. At work, we all compartmentalize and give a laser-like focus to the job at hand. At home, we do what we must to be present with our kids and partners. But it’s not always so black and white and it’s the blurry times that cause angst – work needs at bedtime and kid drama during meetings.

(3) Be Confident and Own Your Value. It was refreshing to hear such different stories about women finding the right work/life mix by asking for it. Several women discussed negotiating creative solutions for making a positive impact on their organization, while still meeting their personal needs.  Others talked about sticking to a schedule, bringing tremendous value and eliminating unnecessary time sucks. I’m reminded of Sheryl Sandberg’s 2010 TED remarks for women in leadership roles:  in addition to “making your partner a real partner” and “don’t leave before you leave,” she tells us to “get a seat at the table.”  I would add, own your seat at the table.

So there is no perfect solution, but it helps immensely to be confident in your decisions – whatever they may be – and to have substantive conversations with those in similar situations.  And of course, to feel great about where you work and the impact you make. What do you think about work/life balance? Have you read a great book or article on the topic? Join the conversation.

Please note that the discussion detailed above was by and for women only. We recognize that working parents and caregivers of both genders face work/life balance issues.

References:

http://www.ted.com/talks/sheryl_sandberg_why_we_have_too_few_women_leaders.html
http://www.forbes.com/sites/work-in-progress/2011/09/30/sheryl-sandberg-and-motherhood-why-kids-help-us-become-better-executives/ http://www.newyorker.com/reporting/2011/07/11/110711fa_fact_auletta?currentPage=2
http://blogs.forbes.com/work-in-progress/
http://lauravanderkam.com/2011/10/sometimes-your-work-life-fit-just-stinks/
http://www.fastcompany.com/1810054/work-life-balance-is-a-myth-heres-what-you-can-do-about-it

While charitable giving continues to recover from its lows in 2009, current donors still express caution about giving away as much of their discretionary income compared to pre-2007 levels.  Presented with this challenge for capturing immediate dollars, many fundraisers are turning to innovative methods in planned giving, where savvy organizations are turning up important and even transformative long-range gifts.

Heaton Smith Group, a new strategic partner of CCS, consistently secures six- and seven-figure gifts for the non-profits who contract our specialized legacy planning firm to guide their donors.  Using research- and values-based questionnaires, and meeting with donors on-site over a period of four to six months, Heaton Smith consultants help donors articulate their ultimate wishes for a “family, financial, and philanthropic legacy.”  Through the planning process many donors discover that their capacity and desire for making planned gifts is much larger than they supposed.      

My colleagues at CCS encouraged me to highlight and share some trends and insights I see daily in this fundraising area.  The following questions and data points are drawn directly from a sample of actual donor responses to our questionnaires.   I believe most fundraisers will find this information compelling as they evaluate the consequential untapped opportunities in planned giving.  Most importantly, the information will help fundraisers better understand what planned giving donors are thinking while adjusting to the new economy.

Q. If you could allocate your estate to beneficiaries at death any way you want among the following choices, (excluding your spouse, if applicable), what is your ideal allocation?

• 90% of donors allocated 10% or more to charity and 65% of donors allocated 20% or more to charity.

Q. To whom do you feel a sense of obligation when it comes to the distribution of your wealth?

• While charity or philanthropy are not options listed in Heaton Smith’s questionnaires, over 26% wrote in charity and/or philanthropy as one of their obligations.

Q.  Do you have excess assets or income?

• 36% of donors listed current excess assets and income.

Q. Which statement most closely reflects your view regarding responsibility to conserve assets for heirs? 

• 42% of donors answered that they feel no responsibility to conserve assets for heirs.

Q. How much inheritance should you leave your heirs?

• 76% answered that parents should leave heirs enough inheritance to allow them to do most anything they want but would not lose their initiative to work.

Q. Which statement most closely reflects your thoughts regarding the transfer of charitable gifts through your estate plan?

• 64% selected that they would rather make gifts to charity than pay taxes.

Q. What organization(s) would you like to support through your estate plan should you determine to make testamentary gifts?

• 61% list two or more charities.
• 91% included Heaton Smith’s non-profit client in their estate plans.

Q. What is your preference with regard to philanthropic recognition for gifts to charity?

• 7 % prefer ‘naming’ opportunities for donor recognition?

These donor responses and data points translate into meaningful and oftentimes transformational planned gifts for nonprofit institutions.  For a closer look at our firm, and to hear directly from donors and development professionals who have taken advantage of our process, please see our latest video at www.heatonsmithgroup.com and become part of our conversation on Facebook.

The Future Bodes Well for Catholic Organizations

For those Catholic organizations that are concerned that current economic and financial conditions will impact charitable donations, the best plan is to move forward with your philanthropic goals and objectives. Over the past few years, charitable giving in the United States alone has hovered around $300 billion. This is an increase of close to $100 billion since 2000. The ingredients for success:

• create a culture of philanthropy;
• recognize, thank, and acknowledge your existing donors;
• communicate with your constituents;
• speak with donors on a case-by-case basis to tailor pledges to individual circumstances, such as providing an extra year to complete a pledge payment for leadership/major gifts;
• cultivate potential sources of funding;
• conduct prospect research;
• establish a set of metrics to consistently measure progress; and
• give planned giving an appropriate role in annual and campaign strategies.

Catholic organizations should assess their individual situations, prepare contingency plans, make a compelling case for the needs their organizations meet, and continue fundraising efforts. For those arch/dioceses and parishes that can move forward strategically and persevere, the outlook for Catholic fundraising is stronger than ever.

Please join the conversation. We’d love to hear from you!

Championing Inspirational Causes at Home and Abroad

Our recent experience with numerous arch/dioceses and parishes is just as encouraging as the aforementioned industry trends. Analysis of our work with Catholic organizations tells us that fundraising projects continue to excel, despite an uncertain economic climate. Numerous arch/dioceses throughout the United States and Europe are currently conducting arch/diocesan-wide campaigns with CCS to fund important missions and ministries. These programs are securing major commitments, as well as recruiting thousands of volunteers. Some examples appear below:

• The Archdiocese of Philadelphia’s Heritage of Faith ~ Vision of Hope campaign recently concluded a successful archdiocesan-wide effort that secured more than $220 million in commitments on a $200 million goal.
• Similarly, the Archdiocese of Hartford’s Archbishop’s  Annual Appeal recently exceeded its challenge goal of $9.5 million with $9,503,442 raised from 48,645 donors. With a month left in the year, the 2011 Appeal is poised to set a new all-time record for the Hartford Archdiocese.
• The Diocese of Cleveland successfully closed out the pilot phase of their campaign this past summer. Nine parishes were selected to be part of the pilot phase, and all have surpassed their prescribed goals. Overall, the campaign has now crossed over the $50 million mark on its way to $125  million. The effort is scheduled to run through December of 2012.
• The  Diocese of Portsmouth in England recently exceeded its fundraising goal. As  part of the pastoral plan and to nurture future growth, the Diocese      embarked on the Living Our Faith campaign to address pressing needs. The campaign raised more than £13 million on a goal of £9 million to fund the care and support of priests, encourage vocations, educate seminarians, strengthen the ongoing formation of laity, provide funding for future capital projects, and most significantly to assist parishes at the local level with capital needs. The campaign successfully concluded in July 2010 despite turbulent economic times overseas.
• Another English diocesan-wide campaign in Northampton, which started shortly after the previously mentioned Portsmouth program, recently exceeded its £6 million      goal, with more than £9 million raised to date. The first major local parish projects arising from the Together in Faith campaign have already started. For instance, St. Teresa’s parish in Beaconsfield is making great progress on the construction of its new parish centre.
• Two northeast arch/dioceses CCS is currently collaborating with have launched special major gift initiatives this year to fund priest retirement and      seminarian education. Collectively, these campaigns have already secured 28 gifts of $100,000 or more. One of these arch/dioceses recently received    the largest gift in its history, while the other has already achieved 75% of its fundraising goal.
• Catholic parishes also continue to experience incredible fundraising success. CCS is currently working with a number of parishes across the United States and Europe and many have surpassed their fundraising targets.
• For example, Of Living Stones, the capital campaign at St. Catherine of Siena Church in Wake Forest, NC, recently surpassed its $4.3 million goal for the construction of a new church. The campaign has raised more than $4.5 million from approximately 700 commitments and is still receiving gifts. The new church will seat 1,500 people, expanding to nearly 2,000 for the holidays, and will help to relieve some of the crowding at a parish that has experienced a 700% growth rate over the last decade. During the course of the campaign, CCS also helped to secure a $1 million challenge gift that will be applied to St. Catherine’s next campaign to expand their school campus.

Stay tuned for part 3 of this 3 part series…

For hundreds of years, arch/dioceses and parishes have offered assistance and services to community members as well as the underprivileged. Many of the early hospitals were founded by Catholic groups while some of the oldest institutions of education have Catholic roots. Today, Catholic organizations continue to remain at the forefront of social services, healthcare, and education. Philanthropy has always been the leading factor in providing the necessary resources to sustain and advance these ministries.

CCS has had the privilege of working with a multitude of Catholic organizations on a wide variety of philanthropic initiatives. Catholic organizations are asking us about the correlation between fluid economic times and philanthropic giving. Despite the current climate, the results show us that the philanthropic landscape is resilient and in fact improving. Many faith-based organizations continue to realize important fundraising milestones and exceed critical fundraising benchmarks. At CCS, we are encouraged by the following trends:

Promising Industry Trends

• Giving USA, the most comprehensive report on U.S. philanthropy, reports that charitable giving increased in 2010 to $291 billion, up 2% adjusted for inflation.
• Giving USA was started in 1956 by the American Association of Fundraising Counsel. Since its founding, religious organizations have garnered the largest share of the philanthropic pie.
• Contributions to religious organizations represent approximately 35% of all charitable giving. This sector, which received a total of $101 billion, reversed course in 2010 and increased by 0.8%.
• Individuals  gave approximately 81% of the $291 billion (when including bequests) while  foundations and corporations represent 14% and 5% receptively.
• There is tremendous potential for Catholic organizations to promote planned giving amongst the Baby Boomer generation in an effort to capitalize on   the $41 trillion transfer of wealth, which is anticipated to occur in the next generation. Charitable bequests in 2010 alone totaled $23 billion or an increase of 17% adjusted for inflation.
• Catholic foundations are becoming more common and are believed to provide a  “secure” place to build endowments and launch major gift programs.
• More than two-thirds of the growth in the Catholic community can be attributed  to the expansion of the Hispanic population. Many Catholic organizations are identifying ethnic populations as an increased source of financial support.
• Bishops, Auxiliary Bishops, and Pastors are very active in securing six and seven-figure gifts and recruiting laity to serve as volunteer leaders.
• The size of gifts and pledges to Catholic organizations is increasing. Seven and even eight-figure gifts are no longer rare.
• In addition to capital projects, endowments are a stabilizing source of funding. Many philanthropists recognize that permanent endowments allow their gifts to impact and sustain the ministries they support regularly.
• The number of volunteers has grown in recent years as the population above age 18 has increased in number. The rate of people volunteering as a percentage of all adults increased slightly in 2009 (the most recent data available).
• Throughout recorded history, people have remained generous and philanthropic, and the upward trajectory of philanthropic giving remains steady.

Stay tuned for part 2 of this 3 part series…

Most independent schools are faced with the challenge of keeping tuition competitive while offering an exceptional educational experience for students. Independent schools rely on their Annual Fund to close the gap that exists between tuition and the actual cost of a student’s education. Through the Annual Fund, programs are strengthened and faculty and staff are provided with the tools necessary for students to learn at the highest level, both inside and outside of the classroom.

Beyond addressing its current needs, a successful Annual Fund is critical to the long-term sustainability of an independent school. Regularly asking for contributions keeps you and your community focused on the reasons you are seeking financial support. Future capital campaign donors are often identified first through their support of the Annual Fund. In addition, it is through the Annual Fund where you tell your story and map out your short-term and long-term goals; that is, composing a case for support. You may choose to target alumni, parents, and friends differently. Whatever your plan, an Annual Fund builds donor relations and donor giving histories—an important first step in preparing for the major gifts needed in a capital campaign.

Many parents are unaware of this need and even more believe that their responsibility does not extend beyond their annual tuition bill. Parents of new students at independent schools are often surprised that their support of the school’s Annual Fund is needed. At the same time , parents do care about creating the most positive educational experience for their child, so it is important to convey to parents the impact that philanthropic support has on not only the school, but on their student’s overall academic experience.

A recent CCS client’s Annual Fund achieved record results by providing parents the unique opportunity to directly enhance their child’s school experience through supporting specific capital projects that were ready to be completed, but required funding. This client was able to enhance a number of athletic facilities through the major gift fundraising efforts of engaged parents.

These grassroots efforts, much like capital campaigns, involved volunteer parents who, after first financially supporting the effort themselves, solicited gifts of fellow parents until the need was met. These programs provided tremendous benefit to the school community and because they were funded through Annual Fund gifts help alleviate budgetary pressure faced by the school. So, even if you are not conducting a capital campaign or just recently finished a campaign, your parent population is a prime audience to approach to help address pressing capital needs.

Below please find some key takeaways as well as links to the slide presentations and other related materials. Enjoy!

* Focus your social media efforts on a three-part blend of listening, joining, and creating real, engaging, and valuable content. Know what makes you different and let that guide you. Take time to measure and analyze your impact. Try this handy metrics dashboard for starters.

~ Amy Sample Ward, NTEN; Social Media Done Right in 30 Minutes a Day (slides)

 * If you don’t have a good story or message to tell, using lots of social media tools won’t help. You should think of your website and email list as the skeleton/main body of your efforts. Then put on your Twitter earrings and your YouTube sweater.

~ Ami Dar, Idealist; Hype and Hope on the web: what works, what doesn’t, and what can we all do together

* Start thinking about mobile and embrace it. Consider SMS, apps, QR codes and more. And be creative–one organization has a QR code on their business cards that links to a video of its founders explaining who the organization is and why it exists.

~ Andy Steggles, Higher Logic; Social Media on the Go: Crafting a Mobile Strategy (slides)

* The Causes application on Facebook lets you empower your supporters to raise money and engage their friends on your behalf. To be successful, do what you can to mirror your offline community-building efforts and share stories, photos/videos, and impact on a regular basis.

~ Matt Mahan, Causes; The Secret Sauce of Fundraising: Facebook Causes (slides)

* Focus on being inspirational and the dollars will come. The key to success is making sure that your content (videos, blogs, information visualizations) is shareable. Every fundraising campaign is a mini ‘word-of-mouth’ movement.

~ Paull Young, charity:water; Social Media-Fueled Impact: A charity:water Case Study (slides)

* Ask the data what’s working. Gather the info, analyze it, then change how you act.

~ George Weiner, Do Something; What Does the Data Say? Turning Tweets into Action (slides)

* For a campaign to be successful, (whether fundraising or marketing) all channels and messaging must be aligned.

~ David Boyce, Fundly; How to Launch a Social Fundraising Campaign

* If you have a physical space, try using geo-location tools like Foursquare to build relationships with your community.

~Johannes Neuer, New York Public Library; GPS.org—Using Geo-Location Services to Promote Your Nonprofit

* Treat all donors like major donors. Also, when it comes to your message and social media, you have already lost control–and that’s okay, you never had it.

~ Alex Ohanian, Hipmunk; The Benevolent Web

 * Measure your ROE: Return on Engagement to learn the true value of social media. It’s less important to track the pure #s of fans and followers, and more to look at how they respond, share, and connect with you.

~ Debra Askanase, Community Organizer 2.0; Creating and Measuring Return on Engagement

August is the time of the year for most development offices at charities to prepare fall appeals and end-of-year mailings. With charitable support stretched thin, both donors and charities are looking for non-traditional ways to boost support. One non-traditional appeal that can be a source of support is the Charitable IRA rollover, and the best time for preparing for this appeal is in August!

Since 2006, the Charitable IRA rollover has been a new vehicle for donors to plan support of a charity while helping with estate plans.  Taxpayers age 70½ and older are required to take a minimum distribution (RMD) from their IRAs which are then included in the taxpayers’ adjusted gross income (AGI) and subject to taxes. The IRA Charitable Rollover permits taxpayers age 70 ½ and up to make a direct qualified charitable distribution from a traditional or Roth IRA (up to $100,000 for an individual or $200,000 for married couples) to charitable organizations, specifically 501(c)(3) organizations, without counting it as part of their AGI and, consequently lowering and/or simplifying their income taxes.

Most IRA owners take the RMD during the 4^th calendar quarter of each year and are likely to contact advisors in October to discuss the benefits of receiving the full RMD or giving part or all of it to charity. For charities that want to alert their donors to this method of giving and take advantage of this opportunity, an appeal should be planned for all donors 70 ½ and older in September.

Rules of the Charitable IRA Rollover

• A donor’s total combined charitable IRA rollover contributions cannot exceed $100,000 in any one year ($200,000 for married couples.)
• Charitable contributions from an IRA must go directly to a public charity that is not a supporting organization. Contributions to donor-advised funds, private foundations, and charitable remainder trusts, except in narrow circumstances, do not qualify for tax-free IRA rollover contributions.
• Distributions can only be made from traditional Individual Retirement Accounts or Roth IRAs. Charitable donations from 403(b) plans, 401(k) plans, pension plans, and other retirement plans are ineligible for the tax-free treatment. SEP-IRAs and Simple IRAs are only eligible if the donor is retired and the employer has ceased making payments to the fund.
• Distributions must be made directly from the IRA administrator, payable to the public charity.
• Donors cannot receive any goods or services in return for charitable IRA rollover contributions in order to qualify for tax-free treatment.
• In order to benefit from the tax-free treatment, donors must obtain a written receipt.
• Charitable IRA rollovers must be completed by December 31, 2011.

Benefits to the Donor

• Donate up to $100,000 ($200,000 for husband and wife) from an asset class that otherwise would require a minimum distribution and, with it, ordinary income tax rates.
• Other Potential Tax Benefits
• This “qualified charitable distribution” is excluded from the donor’s adjusted gross income and is counted toward the required minimum distribution of the IRA.
• No “reduction of deduction” for high income taxpayers: Donors who have an income in excess of $166,800 ($83,400 for married filing separately) and who would normally be subject to a reduction of their itemized charitable deductions may give through the charitable IRA rollover and avoid losing the taxable benefit of making this additional gift.
• Because the charitable IRA rollover amount is never recognized as income to the taxpayer, the taxpayer may avoid tax deduction reductions based on income levels (i.e., 7.5% floor on medical deductions, 2% floor on miscellaneous itemized deductions, etc.)
• Taxpayers who normally take only the standard deduction (that is, taxpayers who don’t itemize and therefore don’t get to take charitable deductions) will get the equivalent of a charitable deduction for their rollover gift in addition to their standard deduction.
• Taxpayers who do itemize but who are close to the adjusted gross income ceiling on charitable gifts (i.e., the 30% and 50% rules) can make a charitable IRA rollover, which will act like a charitable deduction for their gift, and avoid the ceiling.
• Donors who have carryover deductions from earlier charitable donations won’t lose the ability to take the carryover deduction in the year of the rollover as a result of the IRA rollover gift. Normally, deductions for current gifts are applied before any carryover deductions and may use up the allowable deduction amount.
• A charitable IRA rollover, as opposed to a withdrawal by the taxpayer that would be includable in income, may reduce the amount of social security payments that are subject to tax.
• If the donor’s state does not normally allow tax deductions for charitable gifts, a charitable IRA rollover may act like a charitable tax deduction. (Note: State laws vary and a tax advisor versed in the tax laws of the state should be consulted before the charitable IRA rollover.)

Benefits to the Charity

• Infusion of up to $100,000 ($200,000 for married couples) in cash from a source that otherwise would be unavailable!
• IRA rollovers can be used to satisfy a pledge to a non-profit! It does not violate IRA self-dealing rules. (IRS Notice 2007-7; 2007-5 IRB 1, Q&A 44.)

Cues that Indicate a Donor May be Interested

• Over $125 million has been donated since 2006 and 30% of distributions are $1,000 or less (50% are less than $5,000)—this is not just for the ultra wealthy – keep your eyes open for all donors 70 and up! Here are some cues that a donor may be a good candidate for the charitable IRA rollover:
  • “I really want to do more for XYZ Charity, but I have already maximized my cash giving for the year. Are there other ways in which I can support XYZ Charity?”
  • “I’ve already designated other charities in my will. What other options are there?”
  • “I really don’t need or want the required minimum distribution from my IRA.”
  • “I have to take my required minimum distribution this year. The tax implications are not going to be pretty.”
  • “This is the year Uncle Sam’s going to make me start taking money from my IRA – what a headache that will be for my CPA.”

Advice for the Ask

Major Gift Visits

A gift officer should be prepared to make a bundled or separate request for a charitable IRA rollover to all donors in his/her portfolio, aged 70 ½ or older, and include a sample letter for donors to use as a template for executing a gift through his/her IRA administrator.

Annual or End-of-Year Appeal Drives

Phone callers should be prepared to discuss the benefits of the Charitable IRA rollover to donors aged 70 ½ or older. In cases where there is interest in this form of support, a document listing the requirements and benefits of a charitable IRA rollover as well as a sample letter for donors to use as a template for executing the gift should be sent in the mail next day.

Special Mail Appeals

Special charitable IRA rollover mail appeals should be focused on donors 70 ½ or older and mailed in September. Mailings followed by a personal visit or phone call will be most effective.

Challenges/Pitfalls

• The law that allows for this special program has only been renewed in one- or two-year increments since 2007. Don’t skip this year as this program may not be available for you to take advantage of next year!
• Donors have to follow a special protocol in rolling over the IRA. If they take the distribution and then donate the proceeds, it would be the same effect as taking a paycheck or liquidating a security and then writing a check.
• Roth IRAs, while eligible, are not advised for a Charitable IRA rollover due to its special tax treatment for the owner or beneficiary of the account. Charitable donations from 403(b) plans, 401(k) plans, pension plans, and other retirement plans are ineligible for the tax-free treatment.
• If a donor receives any goods or services (e.g., tickets to a fundraiser) that would have reduced the donor’s charitable deduction if the donor had made an outright gift to the charity, the rollover of assets from an IRA will not qualify for the tax-free treatment under this provision.

Tips for the Execution of the Charitable IRA Rollover Gift – Courtesy of Crescendo Interactive

After the IRA owner has the appropriate form as required by the IRA custodian, he or she will need to specify the amount of the charitable IRA rollover (not to exceed $100,000 in one year.) Since the limit is for “a taxpayer,” a husband and wife could each give up to $100,000 from two separate IRA accounts. Even in community property states, the $100,000 limit will apply to each account.

The IRA distribution form should, at a minimum, require the legal name, city and state of the charity. Since the charity must be a public charity and not a supporting organization, if the donor or his or her advisor is uncertain, contact should be made with the charity to make certain that it is a qualified public charity and not a supporting organization.

Most IRA custodians transfer IRA rollover funds by check or electronic transfer directly to the charity. However, some IRA custodians issue a check payable to the charity, but send the check to the donor for forwarding to the charity. This transaction will still qualify under Sec. 408(d)(8) as an IRA rollover if the check is issued payable to the charity and the owner delivers the check prior to December 31 of the applicable year. Delivery may be made by physical transfer to an agent for the charity or by placing the check in the U.S. mail by December 31 of the appropriate year.

Contact Us:

If you have questions or would like sample intent and solicitation letters, please contact Joe Gillmer of CCS at jgillmer@ccsfundraising.com or (310) 850-3288.

WHAT IS IT?

Google+ is Google’s new solution to social networking. It borrows from the best of Facebook, MySpace and other social networks to offer a platform conducive to staying more connected and having more control of your personal and professional contacts.

Google+ brings together all of your contacts in one place and lets you simply and easily designate and organize them into different groups. Additionally, Google+ will incorporate some innovative chat and mobile features that can come in handy when uploading photos and organizing get-togethers.

The basic behavior on Google+ is very similar to Facebook, in that users can share text, photos, videos, links and check into physical locations. Each Google+ post can be shared with the entire Web or a specific ‘Circle’ of people you have defined. For many, this is a chance to start anew, as Facebook friend lists have grown large and unruly.

FEATURES

1. Circles groups your friends together

Google Circles are groups of friends you organize by topic: Friends, Family, College Buddies, Roommates, etc. From your Circles page you drag and drop your contacts into each of these groups, which makes it easier to share what you want with them.

2. Sparks helps you find interesting content based on interest

Sparks is like Google Reader, except it brings content to you automatically based on your interests. Each topic (non-profits, technology, social media, etc.) will get its own ‘Spark’ page and provide links to related articles, videos and photos.

3. Hangouts lets you video chat with all your buddies

Hangouts are virtual rooms where you can video chat with people in your circles.

4. Huddles is a new group messaging app

 Huddles is group messaging for people within your Circles. There’s a mobile app available for Android now that lets you send messages from your phone. Select your group and everyone can chat with each other.

5. Instant Upload shares your mobile photos  

This one’s simple. When you snap a photo on your Android phone, it’s automatically uploaded to Google+

HOW DO I USE IT?

1. Locating Google+

So how do you access Google+? You know that handy toolbar at the top of your screen when you’re logged into Google? That’s changing.

Soon, it will turn into a transparent gray bar with a “+You” button that will be your portal to all the features mentioned above.                                                                             

2. Gaining Access to Google+

Google+ is invite-only right now. You can visit the Google+ home page to request one. Eventually, everyone with a Google account will be phased in to the program. When you log in you’ll see the +You button.

NON-PROFIT IMPLICATIONS

Universally, Google is the most frequently used search engine. Similarly, social networks dominate the internet. In fact, it is projected that by 2014 two-thirds of internet users will be regularly involved in social networks. Thus, Google’s own social network, Google+, is the amalgamation of two of the greatest forces on the internet.

Social networks are becoming an indispensable tool for non-profits, as we continue to make the shift from a culture that receives information to a culture that desires to participate in information. Bringing a non-profit to a social network allows users to interact with the organization more casually. It is important to explore new forms of social media because with greater frequency, non-profits are successfully using social networks to connect with donors that give online, stay engaged longer and give more.

While chances are great that most non-profit supporters aren’t yet on Google+, the platform has the potential to be influential in non-profit marketing, as it will provide an efficient way to connect with users meaningfully.

Currently Google+ does not offer a feature that allows non-profits to build profiles. However, right now is a good time to test out this new social network as an individual. This is the time to become familiar with the platform before your donors and board members appear on the network, especially because Google+ promises to launch profiles for brands later this year. It is important for non-profits to maximize all of the free fundraising resources available, this means taking advantage of new social networks.