Planned Gifts Help Small Charities Build Endowments

Judy Morency never thought of herself as the kind of person who could leave a quarter of a million dollars to charity.

With a combined income of less than $100,000, "I didn't think my husband and I had the wherewithal to make any kind of a dent," says Ms. Morency, a marketing director at Zeeco, a Broken Arrow, Okla., company that produces combustion equipment for refineries and chemical plants. "I had heard of rich people doing it all the time, but I didn't think of ourselves in that

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