Dr. Scott Janney, CFRE, RFC Executive Director of Planned Giving Villanova University The St. Louis Planned Giving Council Planned Giving in a Campaign, Preparation, Execution and Follow-Up

Planned Giving in a Campaign PreparationCampaignFollow-Up Three Stages of a Capital Campaign

Planned Giving in a Campaign Learning Objectives By the end of this session, participants will: 1. become familiar with accepted methods of recognizing, reporting, counting and accounting planned gifts, 2. understand a number of the opportunities and obstacles presented for gift planning by capital campaigns, 3. learn how to have a positive impact on any phase of a capital campaign. “Capital Campaign” or “Comprehensive Campaign”

Planned Giving in a Campaign NCPG Guidelines for Reporting and Counting Charitable Gifts Suggest Three (3) Goals: 1.An outright goal for gifts that are usable or will become usable for institutional purposes during the “ campaign ” period (whether one or more years). 2.Irrevocable deferred gift goals, for gifts committed during the “ campaign ” period but usable by the organization at some point after the end of the campaign period. 3.Revocable gift goals for gifts solicited and committed or pledged during the “ campaign ” period but in which the donor retains the right to change the commitment and/or beneficiary. The views expressed in this presentation are those of the speaker. They do not represent the official position of the management.

Campaign Thermometers:

Planned Giving in a Campaign Campaign Thermometers:

Planned Giving in a Campaign Type of Gift NCPG (aka PPP) CASE Irrevocable Count at face value if made during campaign. Report separately from outright gifts and revocable gifts. Same with requirement that both face value and discounted value must be reported to CASE. Lead trusts: report total value of payment stream as a pledge with annual distributions recorded as pledge payments as received, regardless of term of the trust. Same. Revocable Count at face value if pledged during campaign and documented. Report separately from outright gifts and irrevocable gifts. Same with comment that institutions “may” want to consider age requirements with examples: Less than 50, not counted; 50 to 69 ; count at discounted value 70 and older; count at face value. Same. * 2008 NCPP Paper by Laura Hansen Dean and Phil Oswald

Planned Giving in a Campaign 1.Clear, transparent and easily understandable. 2.Comparison among organizations across the broad charitable community. 3.The donor’s perspective. 4.“Focus on counting and reporting, not accounting, valuation or crediting.” 5.The IRS charitable deduction calculations were not created for the purpose of counting planned gifts. 6.Campaigns are finite, with a specific timeframe. NCPG Guideline’s Key Principles: (Page 12)

Planned Giving in a Campaign Two stories from Scott, then “Your Turn.” Your opportunity to share your experiences, successes, war stories, and what you would have done differently, in no more than two (2) minutes. 1. Opportunities and Obstacles:

Planned Giving in a Campaign Opportunities & Obstacles Half Full Main Line Health St. Mary Medical Center

Planned Giving in a Campaign experiences, successes, war stories, what you would have done differently, in no more than two (2) minutes. Your opportunity to share your “Your Turn”

Planned Giving in a Campaign Opportunities & Obstacles Before: New Staff More Major Gift Activity Board/Development Committee Focus During: Goals in the Billions (or Millions) Greater Focus on Dollars Raised & More Asks After: “After Campaign Lull” What have you done for me lately? The Best/Biggest Game in Town

Planned Giving in a Campaign Positive Impact of Planned Giving Training Staff Committees/Boards Before & During the Campaign Presentations: “What Counts?” for MGOs DIY, Consult, Don’t Do This at Home Campaign Counting Policies Presentations to Donor Groups Make a Campaign Gift That Costs You Nothing Make a Campaign Gift That Pays YOU Income

Planned Giving in a Campaign Training Staff Committees/Boards Campaign Materials & Publications “$63,250” Positive Impact of Planned Giving Before & During the Campaign Publicity

Planned Giving in a Campaign Build Relationships (Staff/Committee/Board) Training Staff Committees/Boards Publicity Campaign Materials & Publications Positive Impact of Planned Giving Before & During the Campaign Make Asks

Planned Giving in a Campaign “Family” “Between 200 and 300 to one” A “New” Reason for MGO to Visit Evaluation Successes War Stories Next time... Positive Impact of Planned Giving After the Campaign (aka Between Campaigns)

Dr. Scott Janney, CFRE, RFC Villanova University Thank You! Questions & Discussion Planned Giving in a Campaign