Guidelines for Reporting Planned Gifts Provoke Debate Among Fund Raisers

To help nonprofit organizations focus more public attention on the money they raise through planned gifts, the National Committee on Planned Giving has introduced new guidelines for reporting fund-raising totals.

Fund raisers have historically wrestled with how to characterize planned gifts such as charitable remainder trusts as part of campaigns, in part because their ultimate value to an organization depends to some extent on how long donors live.

Bruce E. Bigelow, a

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